Factors affecting the tax compliance behavior of enterprises with e-commerce activities: A study in Vietnam

Abstract

The study explores the factors affecting the tax compliance behavior of enterprises with e-commerce activities, from survey data from businesses in 08 provinces and cities of the country. The results collected 725 suitable answer votes, the rate reached 90.62%. The authors then analyze the scale reliability, exploratory factor analysis, confirm factor analysis, and structural equation modeling. The findings have revealed seven key influencing factors, which are organized based on their standardized regression coefficients as follows: e-commerce activities, economic variables, attributes of tax authorities, operational characteristics of taxpayers, legal considerations, tax policies, psychological factors, and societal influences. Based on the study's outcomes, the authors recommend several policy implications aimed at enhancing the tax compliance behavior of businesses engaged in e-commerce activities in Vietnam in the near future.