The situation of corporate income tax non-compliance: the research in Ho Chi Minh City

Abstract

The paper used a combination of group discussions, private discussions and statistical and
comparative methods to study the situation of non-tax compliance of enterprises during the period from 2013
to 2017. Tax non-compliance was researched as the tax fraud of enterprises, which were detected through tax
inspections and tax examinations of the Tax Department of Ho Chi Minh City and tax administration experience
from tax authorities. Thereby, the article has proposed: a number of solutions on tax administration of tax
authorities; some recommendations for the Government on the provisions of the tax policy as well as to the
human resources authorities to contribute to limit the situation of non-tax compliance of enterprises in the
legal Vietnamese tax law’s environment