How to cite this paper
Nguyen, H. (2022). Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam.Accounting, 8(2), 111-122.
Refrences
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.
Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4-5), 259–275.
Alm, J., Bahl, R., & Murray, M. N. (1991). Tax base erosion in developing countries. Economic Development and Cultural Change, 39(4), 849-872.
Andreoni, J., Erard, B., & Feinstein, J. S. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
Baldry, J. C. (1987). Income tax evasion and the tax schedule: Some experimental results. Public Finance, 43(3), 357–383.
Battiston, P., & Gamba, S. (2013). Is Tax Compliance a Social Norm? A Field Experiment. SSRN Electronic Journal. doi:10.2139/ssrn.2294384
Battiston, P., & Gamba, S. (2016). The impact of social pressure on tax compliance: A field experiment. International Review of Law and Economics, 46, 78–85.
Benk, S., Cakmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention: A Theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, 28, 180–188.
Bobek, D. D., Hatfield, R. C., & Wentzel, K. (2007). An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach. The Journal of the American Taxation Association, 29(1), 93–111.
Chau, G., & Leung, P. (2009). A Critical Review of Fischer Tax Compliance Model: A Research Synthesis. Journal of Accounting and Taxation, 1(2), 034-040.
Collins, J. H., & Plumlee, R. D. (1991). The Taxpayer's Labor and Reporting Decision: The Effect of Audit Schemes. The Accounting Review, 66(3), 559-576.
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402.
Fisman, R., & Wei, S. (2004). Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China. Journal of Political Economy, 112(2), 471–496.
Fjeldstad, O., & Semboja, J. (2001). Why People Pay Taxes: The Case of the Development Levy in Tanzania. World Development, 29(12), 2059–2074.
Friedland, N. (1982). A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines: Some Preliminary Research. Journal of Applied Social Psychology, 12(1), 54–59.
Gerbing, D. W., & Anderson, J. C. (1988). Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach. Psychological Bulletin, 103(3), 411-423.
Gordon, J. P. F. (1990). Evanding taxes by selling for cash. Oxford Economic Papers, 42(1), 244–255.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis (5th ed.). Englewood Cliffs, NJ: Prentice-Hall International, Inc.
Hamm, J. L. (1995). Income level and tax rate as determinants of taxpayer compliance: an experimental examination. Dissertation on Texas Tech University.
Hoang, T., & Chu, N. M. N. (2008). Analyzing researched data with SPSS (2nd ed.). Ho Chi Minh City, Vietnam: Hong Duc Publishing House.
Hoekema, D. A. (1986). Rights and wrongs: Coercion, punishment, and the state. Susquehanna University Press.
Hung Yen Provincial People’s Committee. (2020a). Socio-economic situation in December and the whole year 2020. Available at https://hungyen.gov.vn/portal/Pages/2020-12-31/Bao-cao-tinh-hinh-kinh-te--xa-hoi-thang-12-va-ca-n8boqom.aspx
Hung Yen Provincial People’s Committee. (2020b). Implementation of the socio-economic development plan 2020 and targets, tasks and solutions for 2021. Available at https://hungyen.gov.vn/portal/Pages/2020-12-10/Bao-cao-tinh-hinh-thuc-hien-ke-hoach-phat-trien-kixdwxa6.aspx
Inasius, F. (2015). Tax compliance of small and medium enterprises: Evidence from Indonesia. Accounting & Taxation, 7(1), 67–73.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125–165.
Jackson, B., & Jaouen, P. (1989). Influencing taxpayer compliance through sanction threat or appeals to conscience. Advances in Taxation, 2, 131–147.
James, S., & Alley, C. (1999). Tax Compliance, Self-assessment, and Tax Administration in New Zealand: Is the Carrot or the Stick more Appropriate to Encourage Compliance?. New Zealand Journal of Taxation Law and Policy, 5(1), 3–14 .
Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy. Journal of Economic Psychology, 34, 36–45.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge, England: Cambridge University Press.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
Lederman, L. (2003). Interplay Between Norms and Enforcement in Tax Compliance. Journal Ohio Statet Law Journal, 64(6), 1453-1514.
Lewis, A. (1982). The psychology of taxation. Oxford, England: Martin Robertson.
Lewis, A., Carrera, S., Cullis, J., & Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30(3), 431–445.
Liu, X. (2014). Use Tax Compliance: The Role of Norms, Audit Probability, and Sanction Severity. Academy of Accounting and Financial Studies Journal, 18(1), 65-80.
Manaye, M. K. (2018). Determinants of Taxpayers’ Voluntary Compliance with Taxation: The Case of Wolaita Sodo and Tercha Town in Dawuro Zone. Global Journal of Management and Business Research: D Accounting and Auditing, 18(3), 25-41.
Marrelli, M. (1984). On indirect tax evasion. Journal of Public Economics, 25(1-2), 181–196.
Marrelli, M., & Martina, R. (1988). Tax evasion and strategic behaviour of the firms. Journal of Public Economics, 37(1), 55–69.
Mas'ud, A., Aliyu, A. A., & Gambo, E. J. (2014). Tax rate and tax compliance in Africa. European Journal of Accounting Auditing and Finance Research, 2(3), 22–30.
Muehlbacher, S., & Kirchler, E. (2010). Tax Compliance by Trust and Power of Authorities. International Economic Journal, 24(4), 607–610.
Nguyen, D. T. (2011). Methods of scientific research in business. Labor and Social Publishing House, Hanoi.
Porcano, T. M. (1988). Correlates of tax evasion. Journal of Economic Psychology, 9(1), 47–67.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075.
Singh, V., & Bhupalan, R. (2001). The Malaysian Self Assessment System of Taxation: Issues and Challenges. Tax National, 3, 12-17.
Swistak, A. (2016). Tax penalties in SME tax compliance. Financial Theory and Practice, 40(1), 129–147.
Tilahun, M. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7.
Torgler, B. (2007). Tax compliance and taxmorale: A theoretical and empirical analysis. Cheltenham, England: Edward Elgar.
Traxler, C. (2010). Social norms and conditional cooperative taxpayers. European Journal of Political Economy, 26(1), 89–103.
Tuan, V. (2020). Hung Yen: Increasing budget revenue from tax inspection and examination. Available at http://thoibaotaichinhvietnam.vn/pages/thue-voi-cuoc-song/2020-12-29/hung-yen-tang-thu-ngan-sach-tu-thanh-tra-kiem-tra-thue-97540.aspx
Von Neumann, J., & Morgenstern, O. (1944). Theory of games and economic behavior. Princeton University Press.
Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”. Law & Policy, 32(4), 383–406.
Wang, L. F. S., & Conant, J. L. (1988). Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist. National Tax Journal, 41(4), 579-581.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.
Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4-5), 259–275.
Alm, J., Bahl, R., & Murray, M. N. (1991). Tax base erosion in developing countries. Economic Development and Cultural Change, 39(4), 849-872.
Andreoni, J., Erard, B., & Feinstein, J. S. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
Baldry, J. C. (1987). Income tax evasion and the tax schedule: Some experimental results. Public Finance, 43(3), 357–383.
Battiston, P., & Gamba, S. (2013). Is Tax Compliance a Social Norm? A Field Experiment. SSRN Electronic Journal. doi:10.2139/ssrn.2294384
Battiston, P., & Gamba, S. (2016). The impact of social pressure on tax compliance: A field experiment. International Review of Law and Economics, 46, 78–85.
Benk, S., Cakmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention: A Theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, 28, 180–188.
Bobek, D. D., Hatfield, R. C., & Wentzel, K. (2007). An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach. The Journal of the American Taxation Association, 29(1), 93–111.
Chau, G., & Leung, P. (2009). A Critical Review of Fischer Tax Compliance Model: A Research Synthesis. Journal of Accounting and Taxation, 1(2), 034-040.
Collins, J. H., & Plumlee, R. D. (1991). The Taxpayer's Labor and Reporting Decision: The Effect of Audit Schemes. The Accounting Review, 66(3), 559-576.
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402.
Fisman, R., & Wei, S. (2004). Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China. Journal of Political Economy, 112(2), 471–496.
Fjeldstad, O., & Semboja, J. (2001). Why People Pay Taxes: The Case of the Development Levy in Tanzania. World Development, 29(12), 2059–2074.
Friedland, N. (1982). A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines: Some Preliminary Research. Journal of Applied Social Psychology, 12(1), 54–59.
Gerbing, D. W., & Anderson, J. C. (1988). Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach. Psychological Bulletin, 103(3), 411-423.
Gordon, J. P. F. (1990). Evanding taxes by selling for cash. Oxford Economic Papers, 42(1), 244–255.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis (5th ed.). Englewood Cliffs, NJ: Prentice-Hall International, Inc.
Hamm, J. L. (1995). Income level and tax rate as determinants of taxpayer compliance: an experimental examination. Dissertation on Texas Tech University.
Hoang, T., & Chu, N. M. N. (2008). Analyzing researched data with SPSS (2nd ed.). Ho Chi Minh City, Vietnam: Hong Duc Publishing House.
Hoekema, D. A. (1986). Rights and wrongs: Coercion, punishment, and the state. Susquehanna University Press.
Hung Yen Provincial People’s Committee. (2020a). Socio-economic situation in December and the whole year 2020. Available at https://hungyen.gov.vn/portal/Pages/2020-12-31/Bao-cao-tinh-hinh-kinh-te--xa-hoi-thang-12-va-ca-n8boqom.aspx
Hung Yen Provincial People’s Committee. (2020b). Implementation of the socio-economic development plan 2020 and targets, tasks and solutions for 2021. Available at https://hungyen.gov.vn/portal/Pages/2020-12-10/Bao-cao-tinh-hinh-thuc-hien-ke-hoach-phat-trien-kixdwxa6.aspx
Inasius, F. (2015). Tax compliance of small and medium enterprises: Evidence from Indonesia. Accounting & Taxation, 7(1), 67–73.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125–165.
Jackson, B., & Jaouen, P. (1989). Influencing taxpayer compliance through sanction threat or appeals to conscience. Advances in Taxation, 2, 131–147.
James, S., & Alley, C. (1999). Tax Compliance, Self-assessment, and Tax Administration in New Zealand: Is the Carrot or the Stick more Appropriate to Encourage Compliance?. New Zealand Journal of Taxation Law and Policy, 5(1), 3–14 .
Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy. Journal of Economic Psychology, 34, 36–45.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge, England: Cambridge University Press.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
Lederman, L. (2003). Interplay Between Norms and Enforcement in Tax Compliance. Journal Ohio Statet Law Journal, 64(6), 1453-1514.
Lewis, A. (1982). The psychology of taxation. Oxford, England: Martin Robertson.
Lewis, A., Carrera, S., Cullis, J., & Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30(3), 431–445.
Liu, X. (2014). Use Tax Compliance: The Role of Norms, Audit Probability, and Sanction Severity. Academy of Accounting and Financial Studies Journal, 18(1), 65-80.
Manaye, M. K. (2018). Determinants of Taxpayers’ Voluntary Compliance with Taxation: The Case of Wolaita Sodo and Tercha Town in Dawuro Zone. Global Journal of Management and Business Research: D Accounting and Auditing, 18(3), 25-41.
Marrelli, M. (1984). On indirect tax evasion. Journal of Public Economics, 25(1-2), 181–196.
Marrelli, M., & Martina, R. (1988). Tax evasion and strategic behaviour of the firms. Journal of Public Economics, 37(1), 55–69.
Mas'ud, A., Aliyu, A. A., & Gambo, E. J. (2014). Tax rate and tax compliance in Africa. European Journal of Accounting Auditing and Finance Research, 2(3), 22–30.
Muehlbacher, S., & Kirchler, E. (2010). Tax Compliance by Trust and Power of Authorities. International Economic Journal, 24(4), 607–610.
Nguyen, D. T. (2011). Methods of scientific research in business. Labor and Social Publishing House, Hanoi.
Porcano, T. M. (1988). Correlates of tax evasion. Journal of Economic Psychology, 9(1), 47–67.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075.
Singh, V., & Bhupalan, R. (2001). The Malaysian Self Assessment System of Taxation: Issues and Challenges. Tax National, 3, 12-17.
Swistak, A. (2016). Tax penalties in SME tax compliance. Financial Theory and Practice, 40(1), 129–147.
Tilahun, M. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7.
Torgler, B. (2007). Tax compliance and taxmorale: A theoretical and empirical analysis. Cheltenham, England: Edward Elgar.
Traxler, C. (2010). Social norms and conditional cooperative taxpayers. European Journal of Political Economy, 26(1), 89–103.
Tuan, V. (2020). Hung Yen: Increasing budget revenue from tax inspection and examination. Available at http://thoibaotaichinhvietnam.vn/pages/thue-voi-cuoc-song/2020-12-29/hung-yen-tang-thu-ngan-sach-tu-thanh-tra-kiem-tra-thue-97540.aspx
Von Neumann, J., & Morgenstern, O. (1944). Theory of games and economic behavior. Princeton University Press.
Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”. Law & Policy, 32(4), 383–406.
Wang, L. F. S., & Conant, J. L. (1988). Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist. National Tax Journal, 41(4), 579-581.