FACTORS AFFECTING TAX COMPLIANCE RISK MANAGEMENT PRACTICES IN VIETNAM

Abstract

Tax management, risk reduction, and increased budget revenue are one of the major policies of the state. This research article aims to identify factors and scales for factors affecting compliance risk management practices of civil servants in the Tax sector. By using qualitative and quantitative research methods, we surveyed 400 questionnaires with tax officials and used SPSS 26 software for analysis. The results show that there are five statistically significant factors that have a positive impact on the tax compliance risk management factor (MD), the level of impact ranges from high to low: (i) Attitude factor; (ii) Exogenous factors (NS); (iii) Perceived usefulness factor (HI); (iv) Perceived ease of use factor (SD); (v) Social contextual factors. From the results of this research, the article also proposes a number of recommendations to improve the tax compliance risk management role of Vietnamese tax officials.