How to cite this paper
Thu, H. (2024). Income tax compliance behavior of businesses: The case of Vietnam.Decision Science Letters , 13(1), 135-142.
Refrences
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Chiarini, B., Ferrara, M., & Marzano, E. (2022). Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle. Economic Modelling, 108, 105780. https://doi.org/10.1016/j.econmod.2022.105780.
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Garcia-Blandon, J., Argilés-Bosch, J. M., Ravenda, D., & Castillo-Merino, D. (2022). Board gender quotas, female directors and corporate tax aggressiveness: A causal approach. International Review of Financial Analysis, 79, 102010. https://doi.org/10.1016/j.irfa.2021.102010.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Advanced diagnostics for multiple regression: A supplement to multivariate data analysis. Advanced Diagnostics for Multiple Regression: A Supplement to Multivariate Data Analysis.
Jiménez-Angueira, C. E. (2018). The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance. Advances in Accounting, 41, 7-24. https://doi.org/10.1016/j.adiac.2018.02.004.
Klassen, K. J., & Shackelford, D. A. (1998). State and provincial corporate tax planning: income shifting and sales apportionment factor management. Journal of Accounting and Economics, 25(3), 385-406. https://doi.org/10.1016/S0165-4101(98)00028-7.
Marques, M., Pinho, C., & Montenegro, T. M. (2019). The effect of international income shifting on the link between real investment and corporate taxation. Journal of International Accounting, Auditing and Taxation, 36, 100268. https://doi.org/10.1016/j.intaccaudtax.2019.100268.
Sinnasamy, P., Bidin, Z., & Ismail, S. S. S. (2015). A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents. Procedia-Social and Behavioral Sciences, 211, 299-305. https://doi.org/10.1016/j.sbspro.2015.11.038.
Tiantian, G., Hailin, C., Zhou, X., Ai, S., & Siyao, W. (2023). Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies. Finance Research Letters, 57, 104271. https://doi.org/10.1016/j.frl.2023.104271.
Zhang, F., Wu, G., Zhu, L., & Zhang, W. (2023). The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform. Economic Analysis and Policy, 79, 890-901. https://doi.org/10.1016/j.eap.2023.07.002.
Barrios, S., d'Andria, D., & Gesualdo, M. (2020). Reducing tax compliance costs through corporate tax base harmonization in the European Union. Journal of International Accounting, Auditing and Taxation, 41, 100355. 100355, https://doi.org/10.1016/j.intaccaudtax.2020.100355.
Chiarini, B., Ferrara, M., & Marzano, E. (2022). Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle. Economic Modelling, 108, 105780. https://doi.org/10.1016/j.econmod.2022.105780.
Cooper, M., & Nguyen, Q. T. (2020). Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda. International Business Review, 29(3), 101692. https://doi.org/10.1016/j.ibusrev.2020.101692.
Garcia-Blandon, J., Argilés-Bosch, J. M., Ravenda, D., & Castillo-Merino, D. (2022). Board gender quotas, female directors and corporate tax aggressiveness: A causal approach. International Review of Financial Analysis, 79, 102010. https://doi.org/10.1016/j.irfa.2021.102010.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Advanced diagnostics for multiple regression: A supplement to multivariate data analysis. Advanced Diagnostics for Multiple Regression: A Supplement to Multivariate Data Analysis.
Jiménez-Angueira, C. E. (2018). The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance. Advances in Accounting, 41, 7-24. https://doi.org/10.1016/j.adiac.2018.02.004.
Klassen, K. J., & Shackelford, D. A. (1998). State and provincial corporate tax planning: income shifting and sales apportionment factor management. Journal of Accounting and Economics, 25(3), 385-406. https://doi.org/10.1016/S0165-4101(98)00028-7.
Marques, M., Pinho, C., & Montenegro, T. M. (2019). The effect of international income shifting on the link between real investment and corporate taxation. Journal of International Accounting, Auditing and Taxation, 36, 100268. https://doi.org/10.1016/j.intaccaudtax.2019.100268.
Sinnasamy, P., Bidin, Z., & Ismail, S. S. S. (2015). A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents. Procedia-Social and Behavioral Sciences, 211, 299-305. https://doi.org/10.1016/j.sbspro.2015.11.038.
Tiantian, G., Hailin, C., Zhou, X., Ai, S., & Siyao, W. (2023). Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies. Finance Research Letters, 57, 104271. https://doi.org/10.1016/j.frl.2023.104271.
Zhang, F., Wu, G., Zhu, L., & Zhang, W. (2023). The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform. Economic Analysis and Policy, 79, 890-901. https://doi.org/10.1016/j.eap.2023.07.002.