The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower.

The technological revolution has been taking place and rapidly changing many activities in social life, and especially in businesses. The benefits of the technological revolution led to changes in policies for businesses and therefore require businesses to change to adapt. In operations, choosing appropriate policies plays a decisive role in the development of enterprises in production and business, optimizing production activities and dominating the market. Conducting a survey of 310 typical enterprises in Vietnam with stable production and business activities, using estimated regression analysis via SPSS software, the regression results show that the factors that influence the decision of the policy choices are: external groups, administrator influence, employee quality, and legal environment.