| Autor: |
Hung Trong Hoang, Nga Thi Thuy Ho, Lan Thi Huong Ho, Tri Duc Tran, Lien Thi Nguyet Au |
| Předmět: |
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| Zdroj: |
eJournal of Tax Research; Jun2024, Vol. 22 Issue 1, p173-198, 26p |
| Abstrakt: |
A limited number of studies have examined the roles of behavioural and social factors, such as authorities' tax services, tax knowledge and trust, on the tax compliance of small and medium-sized enterprises (SMEs). By applying the synergistic climate of the slippery slope framework, this study examines the mechanisms by which tax service quality influences the tax compliance of SMEs in Vietnam via direct, indirect and interaction effects. Data was collected from a sample of 362 SMEs located in Vietnam using a stratification sampling method. The results indicate that tax service quality affects tax compliance directly and indirectly through trust. Furthermore, it was found that tax knowledge negatively moderates the relationship between tax service quality and compliance. The implications of these findings for tax authorities and SMEs operating in Vietnam on enhancing SMEs' tax compliance are discussed. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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