TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY IN THUA THIEN HUE
Tập 130 Số 5B (2021), Nghiên cứu
Tập 130 Số 5B (2021)

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

Nghiên cứu
https://doi.org/10.26459/hueunijed.v130i5B.6273
Đã xuất bản 2021-05-04
Au Thi Nguyet Lien
NCS
Hoang Trong Hung
Nguyen Dang Hao
Tran Duc Tri
PDF (English)

Từ khóa

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

Tóm tắt

Tuân thủ thuế là đề tài nhận được sự quan tâm của nhiều nhà nghiên cứu cũng như các nhà quản lý thuế. Mục tiêu của bài viết này nhằm đánh giá tuân thủ thuế đối với doanh nghiệp thuộc Cục Thuế tỉnh Thừa Thiên Huế quản lý. Trên cơ sở tiếp cận dữ liệu thứ cấp từ cơ quan thuế và thông qua khảo sát từ 362 doanh nghiệp nhỏ và vừa trên địa bàn tỉnh Thừa Thiên Huế, nghiên cứu đã đánh giá tuân thủ thuế của doanh nghiệp nhỏ và vừa thông qua các kỹ thuật thống kê mô tả, phân tích phương sai một yếu tố (ANOVA). Kết quả nghiên cứu cho thấy mức độ tuân thủ thuế của doanh nghiệp nhỏ và vừa là chưa tốt, có sự khác biệt giữa các doanh nghiệp thuộc các lĩnh vực hoạt động khác nhau trong đánh giá về kê khai thuế. Trên cơ sở đó, những hàm ý chính sách quản lý trong việc gia tăng tuân thủ thuế của doanh nghiệp nhỏ và vừa cũng được đề xuất trong bài viết.

https://doi.org/10.26459/hueunijed.v130i5B.6273
PDF (English)

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