IDENTIFYING THE FACTORS AFFECTING TAX COMPLIANCE OF ENTERPRISES: A CASE STUDY OF QUANG NGAI PROVINCE

Abstract

The study aims to determine the factors and the degree of influence of each factor on the tax compliance of enterprises in Quang Ngai. Currently surveyed 464 enterprises in Quang Ngai province, selected utility model according to non-probablity sampling. The results show that there are 06 influential factors, ranked in descending order of influence such as: Tax avoidance sanction, operational capacity of local tax authorities,  tax policy, tax inspection - tax examination, tax rates, corporate understanding of tax; in that only the tax rates opposite to the tax compliance. In order to improve tax compliance of businesses, it is necessary to increase the effectiveness in applying regimes to non-tax-compliant businesses, improve the capacity of tax administration agencies and perfect tax policies system, strengthen tax inspection - examination, reduce tax rates on some enterprises, and strengthen propaganda and education on tax law for enterprises.