Factors affecting the quality of tax management for forestry enterprises in Vietnam

Abstract

In this article, the author uses qualitative research methods combined with quantitative research through testing the reliability of the scale (Cronbach's Alpha), exploratory factor analysis EFA and analysis of multiple linear regression models to indicate factors affecting the quality of tax management for Vietnamese forestry enterprises. The research results have shown that the following factors: (1) State policies, (2) Inspection and examination activities, (3) Tax officials and civil servants, (4) Tax compliance awareness, (5) Information technology, (6) Propaganda and support activities have a positive impact on the quality of tax management for Vietnamese forestry enterprises.From the research results, the author also provides some recommended solutions to tax management agencies such as perfecting tax policies and laws; strengthening tax inspection and examination to raise awareness and tax compliance at Vietnamese forestry enterprises.