Abstract
This study applied the Theories of Reasoned Action -TRA (Ajzen & Fishbein, 1980); The Theory of planned behavior – TPB (Ajzen, 1991); Tax compliance risk management theory (OECD, 2004); Slippery Slope Framework – SSF proceeds with the idea of tax compliance in two main aspects: the power of tax authorities and trust in tax authorities. These aspects and their interactions together affect the level of tax compliance (Kirchler, 2007), along with previous research results in the assessment of tax compliance behavior. Based on a survey sample of 250 representatives of businesses in Kien Giang province, the authors have combined basic analyses in quantitative research such as statistics, Cronbach’s alpha reliability assessment, EFA & CFA factor analysis and regressions from SPSS software. Research results show 04 factors affecting the tax compliance behavior of businesses in the province – in terms of paying taxes on time: “Tax policy”, “Socio-economic environment”, “Characteristics of Tax Authorities” and “Business Psychology”. From the influence of these factors, the authors have recommended leaders of local Tax Authorities as well as leaders of businesses in the area implement a number of solutions to help increase voluntary tax compliance, especially paying taxes on time.
Keywords: Tax compliance behavior, on-time tax payment, Kien Giang province.
JEL classification: H2, H23, H71.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
