Evaluating Tax Compliance Cost on SME Performance in Vietnam
Abstrak
This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam which is a vital component of Vietnam economy, accounted for 45% GDP and 31% of total State budget revenue, attract more than 5 million employees. Based on a quick survey on the compliance cost and their impact on the performance of Vietnamese SMEs, we try to make a contribution not only for researchers but also for legal and taxation system to improve the transparency of accounting information system, internal control of the firms. The result of our study suggests that among those tax compliance cost in the SMEs: external, internal tax cost, and miscellaneous tax cost, the internal tax cost accounted for the major expenses in tax compliance in Vietnam, after that the miscellaneous tax cost also a significant cost for complying with tax regulation. External costs were evaluated at low percentage compared to the left component of tax procedure cost. With this result, study have shown some tax compliance cost type making burden for SME as well as evaluating issue in tax system in Vietnam.
Penulis (1)
Dao Thi Dai Trang
Akses Cepat
- Tahun Terbit
- 2024
- Bahasa
- en
- Total Sitasi
- 2×
- Sumber Database
- Semantic Scholar
- DOI
- 10.69848/sreports.v1i2.20
- Akses
- Open Access ✓