越南新冠肺炎疫情期间影响企业纳税的因素

IF 1.2 Q3 ECONOMICS
Le Trung Dao, N. Hang
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引用次数: 4

摘要

越南第四波新冠肺炎疫情对南部地区和整个越南领土的生活和经济造成了严重影响。疫情期间在处理税务问题和确定相关交易价格方面遇到的困难可能会在即将到来的税务审计/审计中产生潜在的商业风险。此外,工业4.0极大地影响了创新业务解决方案和突破性技术的应用,以提高管理能力、自动化业务流程和开发现代应用程序。工业4.0有助于使税收活动更快、更方便、更高效。如今,计算机网络将全球金融市场连接成一个统一、持续运作的市场。论文的主要思想探讨了有助于克服时间和空间障碍、节省成本的重要因素,同时促进一般会计交易,特别是税务会计的快速、轻松和高效进行。因此,本研究的目的是确定影响越南企业纳税遵从性的因素,在此基础上,提出一些改善企业纳税遵从情况的政策启示。此外,作者应用研究方法对750名企业税务人员的数据进行了调查,并使用SPSS 20.0进行了结构方程建模。阿莫斯软件。文章的研究结果揭示了数字经济背景下影响企业纳税遵从性的五个因素,显著性水平为0.01,所有假设都被接受。研究结果有助于企业重塑商业模式、电子支付、行政、会计、纳税申报和纳税,以构建未来的智能应用。最后,该研究的新颖性提出了改善越南新冠肺炎疫情后企业税收合规性的政策建议。©2022,转型研究经济实验室。保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors Affecting Tax Compliance of Enterprises During the Covid-19 Pandemic in Vietnam
The fourth wave of Covid-19 outbreaks in Vietnam has caused severe impacts on life and economy in the southern region and the whole territory of Vietnam in general. Difficulties encountered in handling tax issues and determining associated transaction prices during the pandemic may create potential business risks in the upcoming tax audits/audits. Besides, Industry 4.0 has substantially impacted the application of innovative business solutions and breakthrough technologies to improve management capacity, automate business processes, and develop modern applications. Industry 4.0 helps make tax activities faster, convenient, and more efficient. Nowadays, computer network connects financial markets around the globe into a unified and continuously operating market. The main idea of the paper explored vital factors that contribute to overcoming obstacles in time and space, saving costs, and at the same time facilitating accounting transactions in general and tax accounting, in particular, to be done quickly, easily, and efficiently. Thus, the study's objective is to determine the factors affecting the tax compliance of enterprises in Vietnam, on that basis, to propose some policy implications to improve the tax compliance situation of enterprises. In addition, the authors applied the research method surveyed data collected from 750 tax staff working at enterprises and used structural equation modeling (SEM) by using SPSS 20.0. Amos software. The article's findings have revealed five factors affecting tax compliance of enterprises in the context of the digital economy with a significance level of 0.01, and all hypotheses are accepted. The research results help enterprises reshape business models, electronic payments, administration, accounting, tax declaration, and tax payment toward building intelligent applications in the future. Finally, the study's novelty proposed policy implications to improve the tax compliance of enterprises posts the Covid-19 pandemic in Vietnam. © 2022, Economic Laboratory for Transition Research. All rights reserved.
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来源期刊
CiteScore
3.90
自引率
0.00%
发文量
69
审稿时长
17 weeks
期刊介绍: “Montenegrin Journal of Economics” is an international scientific periodical, issued by NGO “Economic Laboratory for Transition Research” (ELIT) Podgorica, Montenegro. It publishes theoretical, empirical and applicative articles from all the areas of Economics. The journal is issued four times a year. Montenegrin Journal of Economics aspires to educate the widest public on contemporary research and achievements in various areas of economics and to expend the boundaries of economic knowledge. Montenegrin Journal of Economics aims to publish innovative, straightforward, challenging, analytical and review articles on economic phenomena, events and changes . The journal''s content aspires to be actual, relevant and interesting to a wide readership of economic specialties,. This includes publishing the articles of authors from various universities and schools of economics worldwide and their mutual cooperation. Areas of research include, but are not limited to, the following: Economic Theory, International Economics, and Transition Issues.
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