Improving tax accounting practices under the digital transformation of tax policies in small and medium-sized enterprises in Chu Van An ward, Hai Phong city

Abstract

Amid Vietnam’s digital tax transformation, SMEs’ tax accounting offers management benefits but is constrained by limited technology and human resources. This study evaluates tax accounting practices in SMEs in Chu Van An ward, Hai Phong City, under e-invoices, e-filing, and digital tax administration, using literature review, surveys, and interviews with accountants. Results show digital tools for tax recognition, declaration, and finalization remain underused due to weak IT infrastructure, limited staff capacity, and frequent regulatory changes. As a result, most SMEs focus on minimum compliance and rarely use tax data for management. The study recommends standardizing procedures, expanding training, investing in integrated accounting-tax systems, and strengthening cooperation with tax authorities.