Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.

The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze data using the following techniques: Descriptive analysis, Cronbach's Alpha test, EFA exploratory analysis, multiple regression analysis. The research results show that the nature of work, relationships with leaders in the working process are the most influencing factors on the satisfaction of accountants and auditors in Auditing firms in Hanoi. From the research results of factors affecting the job satisfaction of accountants and auditors at auditing firms in Ha Noi, the author gives some recommendations to improve the level of job satisfaction, thereby improving the work quality of the accountants and auditors at the Hanoi auditing firms.