Nhận diện khả năng tránh thuế của các doanh nghiệp nộp thuế thu nhập doanh nghiệp lớn nhất Việt Nam
0
Ngày xuất bản Online:
25/08/2026
Chuyên mục:
Tài chính, Ngân hàng, Kế toán, Kiểm toán
Nội dung chính của bài viết
Tóm tắt
Bài báo này phân tích cách thức đặc điểm doanh nghiệp định hình chiến lược tránh thuế của 126 doanh nghiệp nộp thuế thu nhập doanh nghiệp lớn nhất Việt Nam giai đoạn 2017-2022. Dựa trên khung lý luận kết hợp lý thuyết đại diện, giả thuyết quyền lực chính trị, quan điểm dựa trên nguồn lực, và lý thuyết thể chế, nghiên cứu mô hình hóa hai chỉ số thuế suất thực tế - ETR kế toán và ETR hiện hành – thông qua phương pháp Bình phương tối thiểu tổng quát để xử lý phương sai thay đổi và tự tương quan trong dữ liệu bảng. Kết quả cho thấy quy mô, tỷ suất sinh lời, cường độ tài sản cố định và mạng lưới công ty liên kết làm ETR giảm đáng kể; trong khi đó, thời gian hoạt động của doanh nghiệp làm tăng ETR, đòn bẩy tài chính chỉ tác động làm tăng ETR kế toán.
Abstract
This paper examines how corporate characteristics influence the tax avoidance of the 126 largest corporate income taxpayers in Vietnam from 2017 to 2022. Based on the theoretical framework that combines Agency theory, the Political Power hypothesis, the Resource-Based view (RBV), and Institutional theory, the study models two effective tax rate indicators—accounting ETR and current ETR—using the Generalized Least Squares (GLS) method to handle heteroscedasticity and autocorrelation in panel data. The results show that size, return on assets (ROA), fixed asset intensity, and the network of affiliated companies significantly reduce the effective tax rate (ETR). At the same time, the operating time of the enterprise increases ETR; leverage only affects the increase in the accounting ETR.
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
H26 - Tax Evasion and Avoidance - Taxation, Subsidies, and Revenue
Tài liệu tham khảo
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Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003
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Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The effect of audit committee, leverage, return on assets, company size, and sales growth on tax avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Huỳnh Thị Cẩm Hà, Nguyễn Thị Uyên Uyên, Phạm Dương Phương Thảo và Lê Thị Hồng Minh (2017). Financial distress and corporate income tax avoidance of firms in Vietnam. Asian Journal of Economics and Banking, 1(59), 115–132.
Ha Kieu Oanh. (2021). Corporate tax avoidance: Evidence from Vietnamese non-financial listed firms. Lincoln University.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/https://doi.org/10.1016/j.jacceco.2010.09.002
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Hsieh, T.-S., Wang, Z., & Demirkan, S. (2018). Overconfidence and tax avoidance: The role of CEO and CFO interaction. Journal of Accounting and Public Policy, 37(3), 241–253. https://doi.org/https://doi.org/10.1016/j.jaccpubpol.2018.04.004
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Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/https://doi.org/10.1016/j.jfineco.2009.02.003
Derashid, C., & Zhang, H. (2003). Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia. Journal of International Accounting, Auditing and Taxation, 12(1), 45–62. https://doi.org/https://doi.org/10.1016/S1061-9518(03)00003-X
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Desai, M. A., & Dharmapala, D. (2008). Tax and corporate governance: an economic approach. In Tax and corporate governance (pp. 13–30). Springer. https://doi.org/https://doi.org/10.1007/978-3-540-77276-7_3
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537–546. https://doi.org/https://doi.org/10.1162/rest.91.3.537
Dhahri, T. (2020). Does the firm’s performance influence tax avoidance? A study in the Tunisian context. IJBTSR International Journal of Business and Technology Studies and Research, 2(3), 13-pages.
Dover, R., Ferrett, B., Gravino, D., Jones, E., & Merler, S. (2015). Bringing transparency, coordinationand convergence to corporate tax policies in the European Union.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long‐run corporate tax avoidance. The Accounting Review, 83(1), 61–82. https://doi.org/https://doi.org/10.2308/accr.2008.83.1.61
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189. https://doi.org/https://doi.org/10.2308/accr.2010.85.4.1163
Edwards, A., Kubata, A., & Shevlin, T. (2021). The decreasing trend in US cash effective tax rates: The role of growth in pre-tax income. The Accounting Review, 96(5), 231–261. https://doi.org/https://doi.org/10.2308/TAR-2019-0252
Eichfelder, S., & Hechtner, F. (2018). Tax compliance costs: Cost burden and cost reliability. Public Finance Review, 46(5), 764–792. https://doi.org/https://doi.org/10.1177/1091142117691603
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The effect of audit committee, leverage, return on assets, company size, and sales growth on tax avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Huỳnh Thị Cẩm Hà, Nguyễn Thị Uyên Uyên, Phạm Dương Phương Thảo và Lê Thị Hồng Minh (2017). Financial distress and corporate income tax avoidance of firms in Vietnam. Asian Journal of Economics and Banking, 1(59), 115–132.
Ha Kieu Oanh. (2021). Corporate tax avoidance: Evidence from Vietnamese non-financial listed firms. Lincoln University.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/https://doi.org/10.1016/j.jacceco.2010.09.002
Hines Jr, J. R., & Rice, E. M. (1994). Fiscal paradise: Foreign tax havens and American business. The Quarterly Journal of Economics, 109(1), 149–182. https://doi.org/https://doi.org/10.2307/2118431
Hoseini, M., Gerayli, M. S., & Valiyan, H. (2019). Demographic characteristics of the board of directors’ structure and tax avoidance: Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. https://doi.org/https://doi.org/10.1108/IJSE-11-2017-0507
Hsieh, T.-S., Wang, Z., & Demirkan, S. (2018). Overconfidence and tax avoidance: The role of CEO and CFO interaction. Journal of Accounting and Public Policy, 37(3), 241–253. https://doi.org/https://doi.org/10.1016/j.jaccpubpol.2018.04.004
International Monetary Fund. (2019). IMF Country Report No. 19/235.
International Monetary Fund. (2021). IMF Country Report No. 21/42.
International Monetary Fund. (2023). IMF Country Report No. 23/338.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Khanh, H. T. M., & Khuong, N. V. (2019). Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies? Theoretical Economics Letters, 9(4), 1070–1078. https://doi.org/10.4236/tel.2019.94069
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75–100.
Lietz, G. M. (2013). Tax avoidance vs. tax aggressiveness: A unifying conceptual framework. Tax Aggressiveness: A Unifying Conceptual Framework. https://doi.org/http://dx.doi.org/10.2139/ssrn.2363828
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2010.08.005
Chính phủ (2020). Nghị Định 132/2020/NĐ-CP Quy Định về Quản Lý Thuế Đối Với Doanh Nghiệp Có Giao Dịch Liên Kết.
Nguyễn Văn Phụng, & Nguyễn Thị Ngọc Lan. (2020). Nâng cao hiệu quả công tác quản lý rủi ro tuân thủ thuế ở các doanh nghiệp lớn. Tạp Chí Tài Chính, 742(1), 52–56.
Pham, M. T., Van Nguyen, L., & Nguyen, T. T. M. (2024). The Effect of Corporate Governance on Tax Avoidance: Evidence from Listed Firms in Vietnam. Economic Insights-Trends & Challenges, 2. https://doi.org/https://doi.org/10.51865/EITC.2024.02.01
Nguyễn Hoàng Anh & Vũ Hoàng Phúc (2021). Các yếu tố ảnh hưởng đến hành vi tránh thuế của doanh nghiệp niêm yết trên sàn UPCOM. Tạp chí Khoa học & Đào tạo Ngân hàng, 234, 70-80.
Nguyễn Công Phương (2024.). Đặc điểm công ty có ảnh hưởng đến tránh thuế ở các công ty phi tài chính niêm yết trên thị trường chứng khoán Việt Nam? Tạp chí Kinh tế & Phát triển, 323, 20-29.
Phan Gia Quyền (2017). Mối quan hệ giữa sở hữu nhà nước và sự né tránh thuế của các doanh nghiệp Việt Nam. Tạp chí khoa học Đại học mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 12(1), 204-214. https://doi.org/https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/671/0
Rego, S. O. (2003). Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research, 20(4), 805–833. https://doi.org/https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W
Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775–810. https://doi.org/https://doi.org/10.1111/j.1475-679X.2012.00438.x
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Trích dẫn bài báo
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