TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY IN THUA THIEN HUE
Vol. 130 No. 5B (2021), Original Article
Vol. 130 No. 5B (2021)

TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY IN THUA THIEN HUE

Original Article
https://doi.org/10.26459/hueunijed.v130i5B.6273
Published 2021-05-04
Au Thi Nguyet Lien
NCS
Hoang Trong Hung
Nguyen Dang Hao
Tran Duc Tri
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Keywords

Tuân thủ thuế, Doanh nghiệp nhỏ và vừa, Cục thuế tỉnh Thừa Thiên Huế. tax compliance
small and medium enterprises
tax declaration assessment
managerial and policy measures

Abstract

Tax compliance is the concern of many researchers and tax managers. Based on secondary data from tax authorities and primary data collected from 362 small and medium enterprises (SMEs), we assess the tax compliance of small and medium enterprises. Descriptive statistics and one-way analysis of variance are used to analyse the data. The results show that SMEs receive various types of support to enhance their tax compliance. Further, both secondary and primary data indicate that SMEs have an adequate level of tax compliance. However, there are differences among sectors concerning tax declaration assessment. Based on these results, we discuss and propose several managerial and policy measures to improve SMEs’ tax compliance.

https://doi.org/10.26459/hueunijed.v130i5B.6273
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