Factors affecting tax compliance behavior of business households and individuals with e-commerce activities: A study in Vietnam
Online Published:
25/11/2025
Section:
Business Administration, Marketing, Commerce, and Tourism
Main Article Content
Abstract
The goal of this article is to study the factors affecting tax compliance of individuals and households with businesses on e-commerce platforms. The study conducted a survey of 700 votes corresponding to 700 taxpayers, representing 700 business households/individuals in 07 provinces and cities of the country. The results collected 665 suitable answer votes, the rate reached 95.00%. Through the results of scale reliability analysis, exploratory factor analysis, affirmative factor and linear structure model. The results have identified seven influencing factors and are arranged according to standardized regression coefficients, respectively: Psychological factors, social factors, economic factors, characteristics of tax authorities, legal factors and tax policies, etc the characteristics of the operation of the taxpayer, and the operation of the investment service. From the results of the study, the authors proposed a number of policy implications to contribute to improving the tax compliance behavior of business households/individuals with e-commerce activities in Vietnam in the coming time.
Keywords
Business; Legal framework; Tax compliance; Tax policy
Article Details
Field of Economic (JEL Codes)
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies - H26 - Tax Evasion and Avoidance - Taxation, Subsidies, and Revenue, O33 - Technological Change: Choices and Consequences • Diffusion Processes - Innovation • Research and Development • Technological Change • Intellectual Property Rights
References
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Ajzen, I. and Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs.
Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261-277. https://doi.org/10.1037/h0076477
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338. http://pascal-francis.inist.fr/vibad/index.php?action=getRecordDetail&idt=PASCAL7530017254
Ameyaw, B., Addai, B., Ashalley, E., & Quaye, I. (2015). The effects of personal income tax evasion on socio-economic development in Ghana: a case study of the informal sector. British Journal of Economics, Management & Trade, 10(4), 1-14.
Aprile, M. C., Busato, F., Giuli, F., & Marchetti, E. (2019). Prospect theory and tax compliance: a microfounded equilibrium perspective. https://doi.org/10.35774/JEE2019.02.177
Aprile, M. C., Caputo, V., & Nayga, R. M. (2019). Do consumers care about social impact? Food Quality and Preference, 76, 64–72.
Aumeerun, B., Jugurnath, B., & Soondrum, H. (2016). Tax evasion: Empirical evidence from sub-Saharan Africa. Journal of Accounting and Taxation, 8(7), 70-80.
Austin, C. R., Bobek, D. D., & Jackson, S. B. (2021). Does prospect theory explain ethical decision-making? Evidence from tax compliance. Accounting Organizations and Society. https://doi.org/10.1016/J.AOS.2021.101251
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: Tax audit evidence. Journal of Applied Accounting Research, 15(2), 215-234.
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019). Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45-69. https://doi.org/10.2308/accr-52130
Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 13–38.
Bùi Ngọc Toản (2017). Các yếu tố ảnh hưởng đến hành vi tuân thủ thuế thu nhập của doanh nghiệp-nghiên cứu thực nghiệm trên địa bàn thành phố Hồ Chí Minh. Tạp chí Khoa học-Đai học Huế, 126(5A), 77-88.
Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24, 309-340. https://doi.org/10.1007/s11142-018-9479-6
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487-496. https://doi.org/10.5755/j01.ee.25.5.4531
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The review of Economics and Statistics, 91(3), 537-546.
Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis. European Journal of Political Economy, 65, 101922. https://doi.org/10.1016/j.ejpoleco.2020.101922
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When does tax avoidance result in tax uncertainty?. The Accounting Review, 94(2), 179-203. https://doi.org/10.2308/accr-52198.
Fauziati, P., & Kassim, A. A. M. (2018). The effect of business characteristics on tax compliance costs. Advanced Science Letters, 24(6), 4377-4379. https://doi.org/10.1166/asl.2018.11608
Fishburn, P. C., & Kochenberger, G. A. (1979). Two-piece Von Neumann-Morgenstern utility functions. Decision Sciences, 10, 503-518.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The accounting review, 84(2), 467-496. https://doi.org/10.2308/accr.2009.84.2.467
Gholamian, A., Romani, S., Rudnikowicz, A., & Skylaki, S. (2024). Application of large language models in automated product classification for tax calculation and international e-commerce compliance. European Journal of Digital Economics, 12(2), 101–123.
Graham, J. R., & Tucker, A. L. (2006). Tax shelters and corporate debt policy. Journal of financial economics, 81(3), 563-594. https://doi.org/10.1016/j.jfineco.2005.09.002
Guenther, D. A., Wilson, R. J., & Wu, K. (2019). Tax uncertainty and incremental tax avoidance. The Accounting Review, 94(2), 229-247.
Guthrie, C. (2002). Prospect Theory, Risk Preference & The Law.Social Science Research Network. https://doi.org/10.2139/SSRN.344600
Hamid, N. A., Hamzah, F. H. A., Noor, R. M., & Azali, N. M. (2018). Determinats of Reinvestment Allowance (RA) tax incentive utilization in embracing Industry 4.0. Polish Journal of Management Studies, 18(2), 94-104. https://doi.org/10.17512/pjms.2018.18.2.08
Hamid, N. A., Ibrahim, I. I., & et al. (2019). Factors affecting tax compliance of e-commerce SMEs in Malaysia. Journal of Management and Business Research, 5(2), 75–86.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.
Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57–75.
Hasan, I., Hoi, C. K. S., Wu, Q., & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of financial economics, 113(1), 109-130.
Higgins, D., Omer, T. C., & Phillips, J. D. (2015). The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research, 32(2), 674-702. https://doi.org/10.1111/1911-3846.12087
Inasius, F. (2013). The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia. Binus Business Review, 4(1), 147-156.https://doi.org/10.21512/bbr.v4i1.1043
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.
Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47, 263-291.
Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–291.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behavior & Research, 18(3), 330-351.
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on compliance. Journal of Behavioral and Experimental Economics, 54, 58–63.
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375-390. https://doi.org/10.19030/jabr.v33i2.9911
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
Klepper, S., & Nagin, D. S. (1989). The Anatomy of Tax Evasion.Journal of Law Economics & Organization. https://doi.org/10.1093/OXFORDJOURNALS.JLEO.A036959
Kocian, E. J. (2021).Deterrence Theory and Batman. https://doi.org/10.1007/978-3-030-54434-8_2
Kraft, A. (2014). What really affects German firms' effective tax rate?. International Journal of Financial Research, 5(3), 1-19.
Laguir, I., Elbaz, J., & Laguir, L. (2015). Empirical evidence on SMEs’ tax management. Applied Economics Letters, 22(14), 1133-1137. https://doi.org/10.1080/13504851.2015.1008757
Lương Hoàng Minh (2017). Nâng cao tính tuân thủ của người nộp thuế ở Việt Nam. Học viện Tài chính
Matarirano, O., Makina, D., & Chiloane-Tsoka, G. E. (2019). Tax compliance costs and small business performance: Evidence from the South African construction industry. South African Journal of Business Management, 50(1), 1-9. https://hdl.handle.net/10520/EJC-15fa6e95fe
Mohanadas, N. D., Abdullah Salim, A. S., & Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis. 12(1), 44–53. https://doi.org/10.35609/GCBSSPROCEEDING.2021.12(4)
Molero, J. C., & Pujol, F. (2012). Walking inside the potential tax evader’s mind: tax morale does matter. Journal of Business Ethics, 105, 151-162.
Morini, C., Pieri Leonardo, F., Chaudhary, V., & Hintsa, J. (2024). Improving tax and customs compliance in cross-border e-commerce: Lessons from logistics stakeholders. International Journal of Trade and Customs Administration, 31(1), 1–15.
Nagin, D. S. (2001).Deterrence: Legal Perspectives. https://doi.org/10.1016/B0-08-043076-7/02885-0
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. A. (2010, December). Tax planning and corporate effective tax rates. In 2010 International Conference on Science and Social Research (CSSR 2010) (pp. 1238-1242). IEEE.
OECD. (2004, September). Compliance risk management: Managing and improving tax compliance. In Forum on Tax Administration, Centre for Tax Policy and Administration
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How to Cite
Vu, T. T. A., Pham, T. D., & Phan, T. H. N. (2025). Factors affecting tax compliance behavior of business households and individuals with e-commerce activities: A study in Vietnam. Journal of Finance - Marketing Research, 3(5ene). https://doi.org/10.52932/jfmr.v3i5ene.1113