KIỂM ĐỊNH TÍNH TUÂN THỦ PHÁP LUẬT THUẾ CỦA HỘ KINH DOANH CÁ THỂ TẠI CÁC LÀNG NGHỀ VIỆT NAM

Abstract

Tax compliance is the correct and complete implementation of the provisions of tax law. Tax compliance behavior of taxpayers is reflected in the full, timely and correct observance of tax laws. Based on behavioral theory, the author surveyed 275 individual business households in craft villages in Vietnam to identify factors affecting the compliance and voluntary tax payment of individual business households. On that basis, the article proposes some recommendations to improve the tax compliance of individual business households in Vietnamese craft villages.