Factors Affecting the Compliance with Tax llaws of tTax ppayers in Long An Province

Résumé fourni par la source

The study was conducted with the goal of improving tax compliance of taxpayers (NNT) at the Tax Department of Long An Province. With a sample of 204 taxpayers at the Long An Provincial Tax Department selected on a random basis having transactions with the Long An Provincial Tax Department in 2019 and with the support of SPSS software 22. Factor analysis EFA and multiple regression analysis were used in the study. The research results show that 7 factors affecting tax compliance of taxpayers in Long An province are: (i) PLCS - Tax laws and policies; (ii) DDNNT: Characteristics of taxpayers; (iii) NKD: Business lines; (iv) KT: Economic factors; (v) TL: Psychological factors; (vi) CQQLT: QLT Agency; and (vii) XH: Social factors. Thereby, giving some specific solutions and recommendations to enhance tax compliance of taxpayers in Long An province in the coming time.

Ce résumé expose les affirmations des auteurs. BNTIC ne l’interprète pas comme une validation indépendante des résultats.