The Impact of Attitude Towards an e-Tax System on Tax Compliance of Vietnamese Enterprises: Adoption of an e-Tax System as a Mediator

• Autorzy: Ha Thi Hai Do , Yen Thi Hai Mac , Hoa Thi Van Tran , Thuy Thi Le Nguyen
• Języki publikacji: EN

Abstrakty

EN

PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing the relationship between attitude towards an e-tax system, adoption of an e-tax system, and tax compliance. This paper aims to investigate the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance based on empirical evidence from Vietnamese enterprises. METHODOLOGY: On the basis of the Theory of Reasoned Action (TRA), the research model is proposed. Accordingly, hypotheses are developed and this study applies a quantitative analysis with a research sample of 435 Vietnamese enterprises. The questionnaire includes close-ended questions sent to managers or tax accounting officers at enterprises by three methods: directly interviewing, via e-mail, and via the General Department of Taxation. The collected data are then processed and analyzed by SPSS v.22 and AMOS. The study applies Cronbach's Alpha as a tool for assessing the reliability or internal consistency of scales. Following is the exploratory factor analysis (EFA). Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. FINDINGS: There are significant direct effects of the two independent variables, attitude towards an e-tax system and adoption of an e-tax system, with the dependent variable tax compliance. Furthermore, the adoption of an e-tax system partially mediates the association between attitude towards an e-tax system and tax compliance. This mediating effect positively consolidates the impact of attitude towards an e-tax system and tax compliance. IMPLICATIONS: This paper mainly focuses on the tax compliance of Vietnamese enterprises that could be further studied with foreign enterprises that have been operating in Vietnam. Besides, the research is conducted in the context of Vietnam, thus, it is a reference for studies in other developing countries having a similar economy or tax administration. ORIGINALITY/VALUE: This study contributes to enhancing research associated with tax compliance, especially investigating the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance of enterprises in the context of Vietnam. The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervision and assessment of the adoption of e-tax; (5) promoting information and education on the perception of complying with the tax law for taxpayers in particular and the entire population in general; (6) developing a tax administration strategy based on tax compliance. (original abstract)

CEL: Przestrzeganie przepisów podatkowych jest przedmiotem troski wielu naukowców na całym świecie. Większość z nich wskazuje na czynniki wpływające na zgodność podatkową, a jednym z istotnych czynników jest przyjęcie zgodności podatkowej. Nie ma jednak wielu badań analizujących związek między podejściem do systemu e-podatków, przyjęciem systemu e-podatków a przestrzeganiem przepisów podatkowych. Niniejszy artykuł ma na celu zbadanie pośredniczącego wpływu przyjęcia systemu e-podatków na związek między postawą wobec systemu e-podatków a zgodnością z przepisami podatkowymi w oparciu o dowody empiryczne pochodzące od wietnamskich przedsiębiorstw. METODYKA: Na podstawie Teorii Rozsądnego Działania (TRA) zaproponowano model badawczy. W związku z tym rozwijane są hipotezy, zastosowano analizę ilościową na próbie badawczej 435 wietnamskich przedsiębiorstw. Kwestionariusz zawiera pytania zamknięte, które są przesyłane do menedżerów lub księgowych w przedsiębiorstwach poprzez: bezpośrednią rozmowę kwalifikacyjną, e-mailem oraz za pośrednictwem Generalnego Departamentu Podatków. Zebrane dane są następnie przetwarzane i analizowane przez SPSS v.22 i AMOS. W badaniu zastosowano Alfa Cronbacha jako narzędzie do oceny rzetelności lub spójności wewnętrznej skal. Zastosowano eksploracyjną analizę czynnikową (EFA). Wreszcie analiza regresji służy do oceny wpływu zmiennych niezależnych na zmienną zależną oraz do oszacowania modelu badawczego. WYNIKI: Istnieją znaczące bezpośrednie skutki dwóch zmiennych niezależnych, stosunku do systemu e-podatków i przyjęcia systemu e-podatków, ze zmienną zależną zgodności podatkowej. Ponadto przyjęcie systemu e-podatków częściowo pośredniczy w związku między podejściem do systemu e-podatków a przestrzeganiem przepisów podatkowych. Ten efekt mediacji pozytywnie utrwala wpływ podejścia do systemu e-podatków i przestrzegania przepisów podatkowych. IMPLIKACJE: Ten artykuł skupia się głównie na zgodności podatkowej wietnamskich przedsiębiorstw, które mogą być dalej badane z zagranicznymi przedsiębiorstwami działającymi w Wietnamie. Poza tym badania prowadzone są w kontekście Wietnamu, mogą stanowić odniesienie do badań w innych krajach rozwijających się o podobnej gospodarce lub administracji podatkowej. ORYGINALNOŚĆ/WARTOŚĆ: Niniejsze badanie przyczynia się do wzmocnienia badań związanych z przestrzeganiem przepisów podatkowych, w szczególności badaniem pośredniczącego wpływu przyjęcia systemu e-podatków na związek między podejściem do systemu e-podatków a przestrzeganiem przepisów podatkowych przez przedsiębiorstwa w kontekście Wietnamu. Wyniki badania sugerują pewne implikacje polityczne dla poprawy przestrzegania przepisów podatkowych w Wietnamie, w tym (1) ciągłe ulepszanie infrastruktury informatycznej zarówno dla organów podatkowych, jak i przedsiębiorstw; (2) szerokie upowszechnianie prawa podatkowego i świadczenie usług wsparcia dla przedsiębiorców; (3) unowocześnienie systemu e-podatków w celu zapewnienia skutecznej koordynacji między organami podatkowymi, urzędnikami podatkowymi, przedsiębiorstwami i innymi organami w zakresie stosowania e-podatków; (4) konsolidacja nadzoru i oceny przyjęcia e-podatku; (5) promowanie informacji i edukacji w zakresie postrzegania przestrzegania prawa podatkowego w szczególności wśród podatników i ogółu społeczeństwa; (6) opracowanie strategii administracji podatkowej opartej na zgodności podatkowej. (abstrakt oryginalny)

Słowa kluczowe

EN

Taxes; Tax system; Quantitative analysis; Digital technologies; e-government

PL

Podatki; System podatkowy; Analiza ilościowa; Technologie cyfrowe; e-administracja

• Czasopismo: Journal of Entrepreneurship, Management and Innovation (JEMI)
• Rocznik: 2022
• Tom: 18
• Numer: nr 1 Entrepreneurship and Innovation in the Age of Digital Transformation
• Strony: 35--64

Twórcy

autor

Ha Thi Hai Do

• National Economics University, Vietnam

autor

Yen Thi Hai Mac

• National Economics University, Vietnam

autor

Hoa Thi Van Tran

• National Economics University, Vietnam

autor

Thuy Thi Le Nguyen

• National Economics University, Vietnam

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Identyfikatory

DOI

https://doi.org/10.7341/20221812