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Tax law

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  • The content of the thesis includes: systematizing theoretical basis, original theories on tax compliance and factors affecting tax compliance; study the influence and influence of each factor on tax compliance behavior of Vietnamese enterprises in Hanoi city. Proposing solutions to perfect tax policies and laws to create favorable conditions for enterprises to comply with tax laws.

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  • Identify violations of Vietnamese tax laws by declaring corporate income tax obligations; identify factors affecting tax noncompliance of enterprises in declaring corporate income tax in accordance with Vietnamese tax law and mention some limitations of tax administration in Viet Nam; propose solutions to contribute to reducing the tax noncompliance of enterprises in declaring corporate income tax obligations under the legal framework of Vietnamese tax law.

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