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1.

Factors affecting the decisions of tax compliance selection of Vietnamese enterprises: A mega data analysis Pages 603-610 Right click to download the paper Download PDF

Authors: To Van Tuan

DOI: 10.5267/j.dsl.2025.4.006

Keywords: Logistics firm, Tax compliance, Efficiency

Abstract:
The decision to comply with taxes by a business depends on the business's choice of behavior, especially the nature of its operations. The research on mega data to find relationships in the economy is urgent, including the logistics industry. Improving logistics efficiency in countries is a necessary goal in countries to increase their ability to contribute to the economy. Researching the impact of tax compliance of logistics enterprises through a survey of 404 logistics enterprises in Vietnam and through quantitative analysis using SPSS software, the research results show that enterprises with high financial efficiency have a higher level of tax compliance, at the same time, enterprises with high quality human resources are likely to have a higher level of tax compliance. The research results also show that highly efficient logistics activities of enterprises are likely to have a higher level of tax compliance, at the same time, appropriate national tax policies are likely to help enterprises have a higher level of tax compliance.
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Journal: DSL | Year: 2025 | Volume: 14 | Issue: 3 | Views: 282 | Reviews: 0

 
2.

The determinants of investment decisions: Evidence from Hanoi, Vietnam Pages 991-998 Right click to download the paper Download PDF

Authors: To Van Tuan

DOI: 10.5267/j.dsl.2024.7.001

Keywords: Investment, Decision, Stability, Profitability-variations

Abstract:
The aim of the research is to identify the determinants of investment decisions of individual investors - the empirical evidence of Hanoi, Vietnam. Conducting a survey of 210 individual investors and using quantitative analysis through SPSS software, the research results showed that market stability and project profitability have the greatest impact on investment decisions. Research results also showed that corporate image and investor psychology have no impact on individual investment decisions. However, research results confirmed the positive impact of business growth on investment decisions, so growing businesses have many advantages for investors, so they have many opportunities to attract financial resources from investors to expand production and business.
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Journal: DSL | Year: 2024 | Volume: 13 | Issue: 4 | Views: 612 | Reviews: 0

 

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