ManuScript Details
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Paper Id:
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IJARW2651
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Title:
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FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 6 Issue 11 |
| Pages: |
6
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| Published On: |
5/26/2025 9:02:52 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Nguyen Thi Tuan |
| Institute: |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Diu, Dang Thi |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Tax compliance, Enterprises, MOA model |
| Abstract: |
Tax compliance is a critical component in ensuring national fiscal sustainability and the effectiveness of public financial governance. In the context of administrative reform and digital transformation, enhancing corporate tax compliance—particularly among small and medium-sized enterprises (SMEs) in Vietnam—has become an urgent priority. This paper proposes a conceptual research framework to identify the key factors influencing corporate tax compliance based on the MOA (Motivation – Opportunity – Ability) model. Drawing on theoretical foundations and empirical studies, the paper synthesizes factors across three domains—motivational, environmental, and capability-based—that may impact compliance behavior. A set of hypotheses is developed to lay the groundwork for subsequent quantitative research. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Nguyen Thi Tuan, Diu, Dang Thi, "FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK", International Journal Of All Research Writings,
vol. 6, no. 11, pp. 562-567, 2025.
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MLA
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Nguyen Thi Tuan, Diu, Dang Thi "FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK." International Journal Of All Research Writings,
vol 6, no. 11, 2025, pp. 562-567.
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APA
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Nguyen Thi Tuan, Diu, Dang Thi (2025). FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK. International Journal Of All Research Writings,
6(11), 562-567.
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FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK
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FACTORS INFLUENCING CORPORATE TAX COMPLIANCE: THEORETICAL FOUNDATIONS AND A PROPOSED RESEARCH FRAMEWORK
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