Testing the Differences Between Survey Subjects in Tax Compliance Behaviour: Empirical Evidence from Firms in Ho Chi Minh City

Abstract

This study aims to test the differences in individual characteristics of surveyed business representatives on tax compliance behaviour from firms in Ho Chi Minh City. The author uses a one-factor ANOVA analysis method to test the differences between these characteristics. The research results show that among the five characteristics tested, only Age differs in voluntary tax compliance behaviour. The four remaining characteristics (Gender, Education Level, Job Position, and Number of years working in the financial accounting field) do not. In addition, among the five characteristics included in the test, two characteristics (Age and Job Position) differ in enforced tax compliance behaviour. The three remaining characteristics (Gender, Education Level, and Number of years working in the financial accounting field) do not.