Improving Tax Compliance Risk Management of Large Businesses in Vietnam

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-04 DOI:10.47747/jat.v3i1.1102

Thi-Cam-Van Nguyen, Thi Thanh Binh Nguyen

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Abstract

Tax compliance risk management is a modern management method to improve the compliance of taxpayers in general and large enterprises in particular. Over the past 10 years, tax compliance of large enterprises has become a significantly concerned issue of policymakers and tax administrators over the world. Due to the goal of profit maximization, the complex nature of business operations and spread across many regions and countries, large enterprises, especially multinational corporations, are at the high risk rate of tax compliance. The article uses a set of compliance risk assessment criteria of enterprises and secondary data from 556 large enterprises in Vietnam to assess the level of risk, classified by economic sector and type of business. The results show that the foreign-invested economic sector and the type of limited liability company with 2 or more members have the highest level of compliance risk while the state sector and the 100% State owned enterprises have the lowest risk. Therefore, it recommends that improving tax compliance and reforming tax incentive policies, especially for FDI enterprises are of necessity.

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改善越南大型企业税务合规风险管理

税务合规风险管理是提高纳税人特别是大型企业的合规性的一种现代管理方法。在过去的十年中，大型企业的税收合规问题已经成为世界各国政策制定者和税务管理者非常关注的问题。由于利润最大化的目标、企业经营的复杂性以及分布在多个地区和国家，大型企业特别是跨国公司面临着较高的税收合规风险。本文采用一套企业合规风险评估标准和越南556家大型企业的二手数据，按照经济部门和业务类型进行分类，评估风险水平。结果表明，外商投资经济部门和2人以上有限责任公司类型的合规风险最高，国有部门和100%国有企业的合规风险最低。因此，建议提高税收合规性，改革税收优惠政策，特别是FDI企业的税收优惠政策是必要的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.