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Determinants to Tax Evasion Behavior in Vietnam

Author

Listed:
  • Thu Hang Nguyen

Abstract

In Vietnam, tax evasion becomes a serious challenge facing tax administration and deterring tax revenue performance. The scarcity of evidence on determinants on tax evasion in Vietnam is a call for the author to design empirical study that will contribute to better understanding of the problem. This study examines determinants to tax evasion behavior in Vietnam, i.e. personal income tax case. Further, the study attempts to understand the underlying reasons for non-compliance decision. Data is gathered through survey questionnaire and interviews, and analyzed using SPSS software. Results suggest that government performance and tax knowledge are two real determinant factors to tax evasion in Vietnam.

Suggested Citation

  • Thu Hang Nguyen, 2017. "Determinants to Tax Evasion Behavior in Vietnam," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(4), pages 123-131, December.
    • Handle: RePEc:ibn:jmsjnl:v:7:y:2017:i:4:p:123-131
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    References listed on IDEAS

    as
    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    2. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
    3. James Alm, 2015. "Understanding and Combatting Tax Evasion," Working Papers 1509, Tulane University, Department of Economics.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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