FACTORS AFFECTING THE RESULTS OF TAX INSPECTION ACTIVITIES AT DEPARTMENT OF TAXATION OF LAO CAI PROVINCE

Nguyễn Phương Thảo; Nguyễn Thị Lan Anh; Đỗ Thị Thu Hằng; Nguyễn Thị Nga

doi:10.34238/tnu-jst.4397

FACTORS AFFECTING THE RESULTS OF TAX INSPECTION ACTIVITIES AT DEPARTMENT OF TAXATION OF LAO CAI PROVINCE

About this article

Received: 19/04/21 Revised: 17/05/21 Published: 21/05/21

Authors

1. Nguyen Phuong Thao , TNU - University of Economics and Business Administration
2. Nguyen Thi Lan Anh, TNU - University of Economics and Business Administration
3. Do Thi Thu Hang, TNU - University of Economics and Business Administration
4. Nguyen Thi Nga, TNU - University of Economics and Business Administration

Abstract

The paper aimed to identify factors affecting tax inspection results and determined the degree of influence of those factors on tax inspection results. Through the survey results of 250 tax officers at Department of Taxation, Lao Cai province, the article used Exploratory Factor Analysis (EFA), regression analysis to assess the situation and analyze the effects of the factors to tax inspection results. Based on the standardized regression coefficient (Beta Standardized Coefficients), the factors influencing on tax inspection performance were ranked by the degree of impact as follows: support tools and facilities, legal regulation system, internal coordination in tax authorities, monitoring procedures, taxpayers' attitude and coordination, remuneration for inspectors, taxpayer database, qualifications of inspectors, process and method of inspection, coordination of stakeholders. On that basis, the article proposed a number of solutions to enhance tax inspection consequences at the Department of Taxation, Lao Cai province in the coming period.

Keywords

Tax inspection activity; Influencing factors ; Tax inspection result; Department of Taxation; Lao Cai province

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DOI: https://doi.org/10.34238/tnu-jst.4397

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