Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business

The paper focuses on analyzing the factors affected by the execution of WTO Valuation Agreement that impact on tax compliance behavior of import and export enterprises in Vietnam by using the quantitative and qualitative methods. The scale and the data collected are tested b...

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Bibliographic Details
Main Author:	Lê Thị Ánh Tuyết
Format:	Article
Language:	Vietnamese
Published:	TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2020-08-01
Series:	Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:	tuân thủ thuế hiệp định trị giá wto thuế xuất nhập khẩu
Online Access:	https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/651

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spelling	doaj-083b4da2991647ffa1b0ba93e2ad791e2021-09-13T08:55:00ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782020-08-01112138149534Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export businessLê Thị Ánh Tuyết0Trường Cao đẳng Tài chính – Hải quanThe paper focuses on analyzing the factors affected by the execution of WTO Valuation Agreement that impact on tax compliance behavior of import and export enterprises in Vietnam by using the quantitative and qualitative methods. The scale and the data collected are tested by Cronbach's Alpha reliability, analysisEFA explore factor and linear multiple regression to test the impact of each factor on tax compliance. Among the four investigated factors, namely: (1) Business characteristics, (2) Business environment, (3) International integration, and (4) Psychology, survey results show, International integration positively impacts strongest while business characteristics have very little influence on the level of tax compliance of export and import businesshttps://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/651tuân thủ thuếhiệp định trị giá wtothuế xuất nhập khẩu
collection	DOAJ
language	Vietnamese
format	Article
sources	DOAJ
author	Lê Thị Ánh Tuyết
spellingShingle	Lê Thị Ánh Tuyết Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh tuân thủ thuế hiệp định trị giá wto thuế xuất nhập khẩu
author_facet	Lê Thị Ánh Tuyết
author_sort	Lê Thị Ánh Tuyết
title	Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
title_short	Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
title_full	Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
title_fullStr	Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
title_full_unstemmed	Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
title_sort	studying the effects of implementing wto valuation agreement on tax compliance behavior of import and export business
publisher	TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
series	Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
issn	2734-9306 2734-9578
publishDate	2020-08-01
description	The paper focuses on analyzing the factors affected by the execution of WTO Valuation Agreement that impact on tax compliance behavior of import and export enterprises in Vietnam by using the quantitative and qualitative methods. The scale and the data collected are tested by Cronbach's Alpha reliability, analysisEFA explore factor and linear multiple regression to test the impact of each factor on tax compliance. Among the four investigated factors, namely: (1) Business characteristics, (2) Business environment, (3) International integration, and (4) Psychology, survey results show, International integration positively impacts strongest while business characteristics have very little influence on the level of tax compliance of export and import business
topic	tuân thủ thuế hiệp định trị giá wto thuế xuất nhập khẩu
url	https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/651
work_keys_str_mv	AT lethianhtuyet studyingtheeffectsofimplementingwtovaluationagreementontaxcompliancebehaviorofimportandexportbusiness
_version_	1717381236722237440

Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business

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