La nguyenquanghung sum

However, up to now, there isn’t any research which analyze and evaluate the overall impact of relevant factors on tax audit in Vietnam results of tax audit, the consensus of taxpayers wi

PREAMBLE

1 The necessity of the research topic

Along with the development of Vietnamese economy, the number of

taxpayers in Vietnam is increasing and hence the issues related to the

compliance with tax regulation are becoming more and more complicated In

the situation that the resources for tax regulation activities are limited and not

satisfied the actual requirements so the implementation of tax authorities

for detecting, treating and deterring tax fraud are facing bigger and bigger

challenges

Starting from the role of tax audit in the fighting against tax fraud,

Vietnam's tax authorities has been continuing to increase the resources for

this activity By concentrating and strengthening the tax audit activities in

Vietnam, the tax audit has achieved certain results but still had many

shortcomings as well

The Vietnamese tax authorities can find out a suggestion to overcome

these limitations from the result of research on tax audit, especially the

research on the factors affecting directly tax audit However, up to now, there

isn’t any research which analyze and evaluate the overall impact of relevant

factors on tax audit in Vietnam (results of tax audit, the consensus of

taxpayers with the audit conclusions and the disseminated effect of tax

audit ), while the research result on these issues is one of important

suggestions and recommendations for the tax authorities and authorized State

agencies in order to propose a completed system of solutions for improving

tax audit in Vietnam in a feasible, effective and scientific manner and

ensuring the fulfillment of the most important objectives of tax audit in

Vietnam On the other hand, the results of quantitative research will indicate

the impact level of each factor on the tax audit in Vietnam It is also the basis

of priority or exchange in each decision to achieve the highest last result

when in fact, it is difficult to implement simultaneous measures to impact all

factors due to limited resources

In this context, the topic "Improving tax audit activities in Vietnam"

with both theoretical and practical significance has been selected for

research

2 Objectives of the research

The overall objective of the research is a comprehensive and thorough

explanation of factors affecting the tax audit in Vietnam based on

affecting the results of tax audit directly; (2) Study on the direct impact of factors on the consensus of taxpayers with tax audit conclusions; (3) Study

on the disseminated effects of audit results, the consensus of taxpayers with tax authorities and society

3 Research questions

Four (04) research questions have been raised in studying process: (1) Which factors affect the results of tax audits (in terms of detecting and dealing with tax law violations); (2) What is the spreading effect of the taxpayers' consent to tax conclusions? (3) Which factor is the spreading effect of the results of tax audits on tax authorities, taxpayers and society? (4) Which factors impact the consensus of the taxpayer with the conclusion of the tax authorities?

4 Subjects and scope of research

* Research subjects: The thesis focuses on audit activities (including

inspection at the taxpayers’ office), which are conducted by tax authorities with taxpayers

* Scope of the research: The thesis focuses on theoretical issues related

to tax audit activities as well as the factors affecting the results of tax audit, factors impacting the consensus of taxpayers with inspection conclusion at the time of the survey (2015)

5 Research Methodology

* Qualitative research method: Using expert methods through

interviews, direct communication with tax officials, tax consultants - accountants - auditors and leaders of accounting and finance department of enterprises to collect opinions on tax audit activities in Vietnam Research has used statistics through data collection, available data synthesis; processing data collected through surveys, interviews of auditors and enterprises; make charts, draw graphs, charts for easy comparation and evaluation the content of research

* Quantitative Research Methodology: Used to test and identify

factors affecting the value, reliability and relevance of scales, test models and hypotheses, determine the impact of factors affecting tax audit activities (results of tax audit, the consensus of taxpayers) and spreading effects on tax authorities, taxpayers and society

6 The scientific and practical significance

improve the theoretical foundation on tax audit; Clarify the factors affecting

the tax audit activities (results of tax audit activities on the aspect of

detecting and handling violations, the consensus of the taxpayers with tax

audit conclusions, the spreading effect of the tax audit results as well as the

consensus of the taxpayers with the conclusion of the tax audit on the

compliance of the taxpayers, the image and management capacity of the tax

authorities and the ability to prevent tax law violations as well as increasing

the social support for tax authorities)

* Practical implication: The thesis analyzes the current situation of tax

audit in Vietnam and assesses the advantages, limitations as well as clarifies

the related reasons Based on these analyzes and assessments combined with

the above quantitative research findings, the thesis proposes

recommendations for improving tax audit activities in Vietnam

7 Thesis structure

Apart from the introduction and conclusion, the thesis has four chapters:

Chapter 1: Theoretical basis and overview of research on tax audit

Chapter 2: Research Methods

Chapter 3: Results of research on tax audit in Vietnam

Chapter 4: Discussion on research results and recommendations for

improving of tax audit in Vietnam

CHAPTER 1 THEORICAL BASIS AND OVERVIEW OF

TAX AUDIT

1.1 Overview of tax audit

1.1.1 Concept

Tax audit is the examination activities of authorized State agencies for taxpayers to conclude on the observance of tax law provisions; assess the advantages and disadvantages, contributing to the improvement of policies, the mechanism of tax management; Preventing and dealing with tax law violations, enhancing the compliance of taxpayers Tax audit is the supervisory activities of tax authorities for activities and transactions related

to tax liabilities and situation of implementation tax administrative procedures as well as the situation of tax payment observance of taxpayers in order to ensure that the tax law is strictly enforced

1.1.2 Rule

The principle of inspection activities is the set of regulations, rules and standards which must be observed throughout the audit activities of inspection agencies The basic principles of the tax audit are Compliance with Laws; Compliance with the audit process; Effective; Accurate, objective, honest; Public, democratic, timely; Not duplicate and do not obstruct the operation of taxpayers

1.1.3 Role

As one of the basic functions of the tax management system, tax auditors have some basic roles such as: Anti-tax collection; Encourage voluntary compliance; To ensure equality in the implementation of tax obligations; To raise the efficiency and effectiveness of State management in the tax domain; To improve the tax law policy; Collect information; Supporting taxpayers

1.1.4 Classify

Based on the inspection plan, tax audit can be divided into two types: scheduled inspection and unscheduled inspection Depending on the size and scope of the inspection, tax audit is divided into two categories: comprehensive inspection and limited inspection Depending on the location

of the tax audit, the inspection may be divided into two types: inspection at the headquarters of tax authorities and inspection at the head office of taxpayers

1.2 Overview of research on tax audit

be grouped into three (03) research groups of general theoretical issues and

one (01) research group on practical tax audit in Vietnam

1.2.1 Impact factors on the results of tax audit activities

1.2.1.1 Legal framework

Trivedi and Shehata (2005) argue that the prevention theory suggesting

that taxpayers play the game of chance in inspection (taxpayers calculate the

results of the choice of different tax compliance possibilities in the

relationship between benefits earned through fraudulent taxation and

charges, fines may be imposed) The Organisation for Economic

Co-operation and Development - OECD (2004) assesses that the effectiveness

and validity of the audit activities of the tax authorities depend primarily on

the nature and extent of their jurisdiction within the relevant legal

framework, including the regulation of information collection and a

sanctioning system to detect and punish cases of non-compliance

1.2.1.2 Organizational structure and capacity of auditors

The OECD (2004) identifies that tax authorities which has effective

inspection programs always takes interest in organizing, allocating resources

and managing the inspection Determining the organizational structure of the

inspection and allocation of human resources in a reasonable manner for

building an inspection system at all scientific and appropriate levels,

ensuring the uniformity, full implementation and increasing the efficiency of

tax audit The OECD (2004) also pointed out that tax audit would not

achieve its goals without qualified tax auditors If tax auditor implements the

audit but make the taxpayers feeling helpless, the voluntary compliance will

be relieved (Pope and Isa, 2010)

1.2.1.3 Data sources of taxpayers using for tax audit

The OECD (2004) reviews that information and data of taxpayers have

direct impact on effectiveness of the inspection of tax authorities In the

database model for tax audit, centralized database is an important

information platform to help tax authorities gather a completed data system,

facilitate the audit planning, help the auditors exploit information effectively

for inspection activities The modern tax audit procedure applies the method

of inspection based on the risk analysis from the main information system of

the taxpayers

1.2.1.4 Process, procedures and methods of inspection

Reinganum and Wilde (1985) demonstrated that conducting tax audits

on the basis of assessment of tax declaration would increase the amount of

Suzanne (1987), Sanchez and Sobel (1993) argue that grouping when conducting tax audits is the optimal policy for maximizing the tax arrears OECD (2004) states that tax authorities with effective inspection activities tends to use an increasingly organized and systematic process to identify, assess and classify compliance risks in an orderly manner T & C Consulting (2008) evaluates the impact of a standardized inspection process on three main components: (1) standard procedures will enable the auditor to quickly and efficiently identify the wrongdoing; (2) standard procedures help to protect auditors during their work; and (3) the process of inspection is a standard for assessing the objectivity and professionalism of the inspection team

1.2.1.5 Supervising and managing the quality of inspection activities

The OECD (2004) defines that audit activities should be based on good management practices including the use of comprehensive set of performance indicators (output assessment, ideally based on management results) and closely monitor the results and quality of activities achieved in practice At the same time, the OECD also pointed out the importance of trained specialists / tax officers with a focus on the areas of expertise needed

to provide advice and support to other officers concerning their field of expertise or as the supervisor inspecting the quality of all inspections carried out in that field

1.2.1.6 Supporting tools and facilities for tax audit activities

The OECD (2004) identifies that the auditors and audit team need to approach the procedures, policies, tools, supporting technical and material facilities in order to propose quality conclusions Although the supporting tools, technical and material facilities are different significantly due to the different management methods and complexity of each tax authority but directly affect the quality, productivity, effectiveness of the audit

1.2.1.7 The attitude of the taxpayers and the coordination of stakeholders

Wenzel (2004) and Braithwaith (2003) highlight sociological and psychological factors that are important in tax compliance and coordination with the tax authorities In these analyzes, concepts such as trust in the tax authorities (Murphy, 2004), equity found in the tax system in general and tax inspection in particularly (Wenzel, 2004), reasons and rules Ethics (Frey,

2003 and Wenzel, 2004) encourage better tax compliance awareness, thereby better supporting tax audit OECD (2004) states that it is necessary for coordination among stakeholders in order to carry out good tax audits

conclusions

1.2.2.1 Knowledge of taxpayers

According to the theory of fairness and the results of research by T&C

Consulting (2008), on the view of the taxpayers and the whole society, the

results of the inspection could not be just "conclude and treat the right person

is guilty of the crime " Taxpayers and the whole society are always

interested in the opportunity cost of inspection time The OECD (2004)

recognizes that the taxpayers' knowledge of tax policy and the provisions of

taxpayer-related rights and obligations will affect consensus and acceptance

of a right audit conclusion

1.2.2.2 Law provisions, inspection process and procedures

Research results in some countries show that citizens' trust in the

government's equitable management process has a big impact on their

satisfaction, even greater than the result they receive (Angelis and Kupchik,

2007) T&C Consulting (2008) identifies inspection process and procedures

will have a positive impact on the consensus of the taxpayers with the

conclusions of the inspection

1.2.2.3 Capacity and qualification of auditors

T&C Consulting (2008) examines that the fairness of attitudes is

attached to the working style and service culture, the "customer-oriented"

culture in audit activities According to T & C Consulting and OECD (2004),

enhancing the capacity of auditors will improve the efficiency of audit

activities, creating the consensus of the audit

1.2.3 The spreading effect of tax audit and the consensus on tax audit

conclusions

Allingham and Sandmo (1972) argue that tax audit is particularly

important activity which strongly influence tax compliance because a higher

inspection rate will increase the likelihood of compliance Hasseldine (2007)

also claims that tax audit has a definite deterrent effect to the audited

taxpayers as well as untreated taxpayers Ola (2001) noted that tax audit is

very important because it has a positive effect on tax compliance of

taxpayers and improve the level of voluntary compliance of taxpayers The

OECD (2004) considers that the tax audit program, if implemented

effectively, will play an important role in improving the management of the

tax system In Vietnam, according to a survey conducted by T & C

Consulting (2008), the results of the audit, the consensus of the audited

taxpayers on the inspection conclusions has an impact on the perception of

positive aspects of inspection activities have not been adequately recorded

1.2.4 Researches on tax audit in Vietnam

In the scope of taxation in Vietnam, Thanh Xuan Ly (2006) has provided an overview of the status of tax audit in Vietnam in many aspects and pointed out the mainly existences as well as the reasons Pham Thuy Hong (2007) evaluated the current situation of organization structure of tax audit and inspection in the following aspects: auditors’ level of ability, tax audit program… At the local level, studies conducted by Nguyen Thi Thanh Minh (2007), Nguyen Lan Anh (2009), Phan Thi Minh Hien (2012), Pham Duc Long (2012)… summarize the tax audit activities that local tax authorities often conduct and focus in specific provinces Foreign independent researches or researches of international organizations focus on clarification of limitations of tax audit in Vietnam and identify the shortcomings and weaknesses (Booz Allen Hamilton, 2007 and World Bank, 2011) The World Bank (2016) also assesses that the important contents of tax audit only perform poorly against international level

Nguyen Chi Dung (2009) analyzed the tax audit activities in relation to the compliance of taxpayers and outlined some impacts of tax audit on improving the compliance of taxpayers Tran Thi Minh Phuong and Nguyen Hoang (2012) also point out the relationship between tax audit and the promotion of tax compliance of taxpayers with descriptive statistics T & C Consulting (2008) conducted a theoretical survey of fairness in the context of the Vietnamese audit industry, the impact of the tax audit process on attitudes, behavior and activities performing the audit conclusion and proposal of audited taxpayers

1.2.5 Research gap

The summarization points out that there isn’t any research which has overall assessment of factors’ impact on tax audit results and consensus of taxpayers with audit conclusion The researches also have no analysis and assessment the impact of some factors such as: internal coordination in tax authorities, treatment policies for tax auditors… in the relation with tax audit results; legal regulation, audit supervising procedures…, the consensus of taxpayers with audit conclusion Meanwhile, previous researches of factors impacting tax audit still have some shortcomings related to inspection methods or research models On the other hand, the impact of tax audit on tax authorities, taxpayers and society in the context of Viet Nam hasn’t been researched and assessed…

CHAPTER 2 RESEARCH METHODOLOGY

2.1 Framework of research paradigm and research hypothesis

2.1.1 Framework of research paradigm and research hypothesis of factors

impacting tax audit

As result of the available studies combining with the qualitative research

findings on the factors impacting the tax audit in Vietnam, the framework of

research paradigm and 10 hypotheses were identified:

Figure 2.1 Model of research on the impact of factors on the results of

tax audit in Vietnam and the spreading effects of audit results

- H1.1: The better the system of legal framework related to tax audit

activities, the better the results of tax audit

- H1.2: The more comprehensive the database system, the better the

results of tax audit

- H1.3: The better the tax audit process, procedures and methods, the

better the results of tax audit;

Monitoring

procedures

Support tools and facilities

Process, method of

audit

Treatment policy of auditors

Database of

taxpayers

Legal framework

Internal coordination

Attitude and coordination

of taxpayers

Coordination of other stakeholders

RESULTS OF TAX AUDIT ACTIVITIES

Compliance of taxpayers Picture, position of

tax authorities

The support of the society with tax authortities

H 1.1 (+)

H 1.2 (+)

H 1.3 (+)

H 1.4 (+)

H 1.5 (+) H 1.6 (+)

H 1.7 (+)

H 1.8 (+)

H 1.9 (+)

Capacity - quality of

tax auditors

H 1.10 (+)

Spreading impact

- H1.4: The more completed, effective and appropriate the procedures for monitoring tax audit, the better the results of tax audit;

- H1.5: The better the capacity and quality of tax auditors, the better the results of tax audit;

- H1.6: The more completed and modern supportive tools and facilities to serve tax audit, the better the results of tax audit;

- H1.7: The more effective and appropriate the treatment policies for tax auditors, the better the results of tax audit;

- H1.8: The more frequently, closely and effective the internal coordination in tax authorities, the better the results of tax audit;

- H1.9: The closer the cooperation of taxpayers together with the more willing the taxpayers to fight with the negative activities or when not consenting to the conclusion of tax audit, the better the results of tax audit;

- H1.10: The more closely and effective the cooperation between the related parties and tax authorities, the better the results of the tax audit

2.1.2 Framework of research paradigm and research hypothesis on factors impacting the consensus of taxpayers to conclusions of tax audit

As a result of the existing researches combining with the qualitative research results of the factors impacting the consensus of taxpayers on tax conclusions in Vietnam, the framework of research paradigm and 05 research hypothesis are defined as below:

CONSENSUS OF TAXPAYERS WITH CONCLUSION OF TAX AUDIT

Inspection procedures and methods

Monitoring procedures

Legal regulation

Capacity - Quality of tax auditors

Legal knowledge of taxpayers

Compliance

of taxpayers

Picture, position of tax authorities

H 2.1 (+)

H 2.2 (+)

H 2.3 (+)

H 2.4 (+)

H 2.5 (+)

Spreading effect

Figure 2.2 A research model of the impact of factors on the consensus of

taxpayers with audit conclusions in Vietnam and the spreading effects of

the consensus

- H2.1: The legal system related to tax audit activities is more complete,

clear and suitable to the reality, the taxpayers are more in agreement with the

inspection conclusions;

- H2.2: As the procedures, procedures and methods of inspection are

stipulated and fully implemented, scientific and reasonable, the taxpayers

shall agree with the inspection conclusions;

- H2.3: The procedures for monitoring the tax audit activities are clear

and effective, the taxpayers agree with the inspection conclusions;

- H2.4: The better the capacity and quality of information disclosure, the

more the taxpayers agree with the inspection conclusions;

- H2.5: The better the taxpayer becomes aware of the tax law, the more

the taxpayers agree with the inspection conclusions

2.2 Research Methods

2.2.1 Qualitative research methods

There are two ways of collecting data: (1) Desk study on tax audit as

well as on impact factors, scale of factors affecting tax audit and the

consensus of taxpayers with audit conclusions; (2) In-depth interviews with

some tax officials, some tax - accounting – audit consultants and some

leaders of the accounting and finance department of the enterprise in order to

collect the opinions of the current tax audit situation in Vietnam; factors and

the scale of factors impacting the tax audit and the consensus of the

taxpayers with the conclusions of tax audit in Vietnam as well as expressing

the opinions of the solutions for improving the tax audit in Vietnam

2.2.2 Quantitative research methods

Quantitative research is conducted in two steps: preliminary research

and formal research Preliminary research was conducted by interviewing

some tax auditors and some enterprises using a convenient sampling

technique to detect mistakes in questionnaires and to initially test the scale

The formal research was conducted through the following stages: designing

the sample, collecting information from the survey for the tax auditors and

enterprises in the study area; Data analysis using SPSS 22.0 software

performed through the following steps: testing the reliability of the impact

factors’ scale, exploratory factor analysis and correlation regression

* Data Collecting

for the tax auditors and 28 questions for the enterprises (each item was scored on a Likert scale from 1 to 5)

- Survey research sample: the tax auditors and enterprises have been audited in the period of 2013 - 2015 in 15 provinces and cities under the central government to ensure maximum the capacity of representative according to geographical characteristics and characteristics of socio-economic development

- Survey results: There are 623 tax auditors who were sent the questionnaires and 268 responses meeting the requirements, reaching 43.02%; Total of 935 enterprises were sent questionnaires and there are 256 responses meeting the requirements, accounting for 27.38%

* Data processing

Survey data is put in, saved as Microsoft Excel files in separated files Then, the data is converted to the format of the SPSS software and processed (coding, cleaning); Analysis by SPSS 22.0 processing software: testing the reliability of the impact factors’ scale, exploratory factor analysis and correlation regression

2.3 Econometric models and variables of the model

Research using the Exploratory Factor Analysis (EFA) model Verification of factors influencing and identifying factors through analysis model of factors affecting tax audit:

X 1.i = A 1.i1 F 1.1 + A 1.i2 F 1.2 + A 1.i3 F 1.3 + … + A 1.im F 1.m + V 1.i U 1.i

And analysis model of factors impacting the consensus of taxpayers with the conclusion of tax audit:

X 2.i = A 2.i1 F 2.1 + A 2.i2 F 2 + A 2.i3 F 2.3 + … + A 2.im F 2.m + V 2.i U 2.i

Common factors can also be expressed as linear combinations of estimated value:

F 1.i = W i1 X 1.1 + W i2 X 1.2 + W i3 X 1.3 + + W ik X 1.k

and

F 2.i = W 2.i1 X 2.1 + W 2.i2 X 2.2 + W 2.i3 X 2.3 + + W 2.ik X 2.k

Finally, the research uses the multiple regression analysis method with linear relationships to determine the factors affecting the tax audit in Vietnam and the consensus of the taxpayers with the tax audit conclusions in Vietnam; then determining the importance of each factor From the results of analysis, model testing and applying into practice; identifying and presenting

taxpayers with the conclusion of tax audit in Vietnam through a linear

regression model:

Y 1 = X 1.0 + β 1.1 X 1.1 + β 1.2 X 1.2 + β 1.3 X 1.3 + β 1.4 X 1.4 + β 1.5 X 1.5 + β 1.6 X 1.6 +

β 1.7 X 1.7 + β 1.8 X 1.8 + β 1.9 X 1.9 + β 1.10 X 1.10

and

Y 2 = X 2.0 + β 2.1 X 2.1 + β 2.2 X 2.2 + β 2.3 X 2.3 + β 2.4 X 2.4 + β 2.5 X 2.5

In the research, the factors influencing the results of tax audit used in the

study include 10 components: (1) legal framework; (2) database of taxpayers;

(3) audit process and methods; (4) monitoring procedures; (5) Capacity -

quality of tax auditors; (6) supporting tools and facilities; (7) Treatment

policy for tax auditors; (8) Internal coordination and (9) Attitude and

coordination of taxpayers; (10) Coordination of related parties (in which the

10-component scale includes 45 variables)

The factors influencing the consensus of the taxpayers with the tax audit

conclusions used in the research including five components: (1) legal

regulation; (2) tax audit procedures and methods; (3) monitoring procedures;

(4) Capacity - Quality of tax auditors and (5) Legal knowledge of taxpayers

(in which 05 scale consists of 23 variables)

CHAPTER 3 RESULTS OF TAX AUDIT ACTIVITIES IN VIETNAM

3.1 Situation of tax audit in Vietnam

3.1.1 Results and reasons

By concentrating the resources for tax audit, in the period of 2007 -

2015, the tax authorities have audited 430,282 taxpayers, collected and fined VND 69,743.7 billion (average reached 47,810 taxpayers audited and VND 7,749.3 billion tax and increased fine annually) At two times of year 2007 and year 2015, the total increase of tax and fines was 4.56 times, while the number of tax audit increased only 2.50 times These results are derived from many objective and subjective reasons but the most prominent ones are: Conversion of tax audit method in the mechanism of risk management; Completing step by step the tax audit process; Initially setting up database system on taxpayers and information technology application for tax audit; Developing human resources for tax audit…

3.1.2 Limitations and reasons

In addition to the achieved results, the efficiency of tax audit activities is very low and not corresponding with the resources that tax authorities in Vietnam give in priority The situation of inadequate and untimely payment

of tax, fines and increased late payments after tax audit is quite common, leading to this amount of debt compared to total state budget revenue after tax audit is always above 40% The objectives of anti-tax fraud through tax audit basically have not met when the violations of tax law in general and tax crime in particularly are not yet detected and treated fully and promptly It causes the situation of tax law violations more common and very complex The tax audit has not clearly demonstrated the power of deterrence, prevented the violations of tax regulation as well as promoted the self-compliance of tax regulation of taxpayers The reasons for the main limitations are: limitation in organizing, assigning tasks of tax audit and human resources for tax audit; The method of tax audit under the risk management mechanism is not effective; The tax audit process is not appropriate; The tax database system fails to meet the requirements of tax audit; Lack of information technology applications for tax audit

3.2 Survey results of tax audit in Vietnam

3.2.1 Survey results of tax auditors

factors affecting tax audit in Vietnam at the average level (from 2,547 to

3,461) The details are shown in Figure 3.1:

Figure 3.1 Evaluation of tax auditors about tax audit

Source: Survey results of the author

3.2.2 Survey results of enterprises

Enterprises participated in the survey assess the actual situation of 05

factors affecting the consensus of taxpayers with the tax audit conclusions in

Vietnam at the average level (from 2,797 to 3,659) The details are shown in

Figure 3.2:

Figure 3.2 Assessment of enterprises about tax audit activities

Source: Survey results of the author

2.665250 3.102600

3.460557

2.934083

2.888060

3.287333 3.304100 2.624975 2.967375 2.546625

.0 1.0 2.0 3.0 4.0 5.0

Hệ thống quy định pháp luật

CSDL về NNT

Quy trình, phương pháp thanh tra

Thủ tục giám sát

Năng lực và phẩm chất của CBTT

Công cụ hỗ trợ và cơ sở vật chất Chế độ đãi ngộ đối với CBTT

Sự phối hợp nội bộ CQT

Thái độ và sự phối hợp của NNT

Sự phối hợp của các bên liên quan

2.796900

2.974329

3.190450 3.658580

2.966167

0 1 2 3 4 5

Hệ thống quy định pháp luật

Thủ tục và phương pháp thanh tra

Sự giám sát của CQT Năng lực và phẩm chất của CBTT

Hiểu biết pháp luật thuế của NNT

3.3 Results of scale verification and factor analysis

3.3.1 Scale verification and analysis of factors affecting the results of tax audit

Results of Cronbach's alpha reliability scale verification for the initial observation variables show that the 8 observed variables need to be removed After eliminating the above eight observed variables, the results of Cronbach's alpha reliability scale verification for the factors affecting tax audit are satisfactory Similarly, the Cronbach's alpha reliability test for the initial observed variables on the results of the tax audit showed that no observed variables need to be removed

To evaluate the existence of correlations among the indicators in the model, the condition of the exploratory factor analysis, the study conducted

by the KMO coefficient and the Barlett test With the result that the required KMO is satisfactory (greater than 0.5) and the critical value of Barlett's test

is 0.000, that means the hypothesis that the indicators in the model which are not correlated is rejected Such factor analysis is appropriate

Continuing with the EFA with the indicator set of the impact factors to reduce the indicators to new factors that are significant for the study, the final results after eliminating one indicator which does not guarantee the convergence show that the KMO coefficient is satisfactory (greater than 0.5) and the critical value of Barlett's test is 0.000 At the same time, the indicators in the model converge on eight factors To enhance the ability to explain factors, use the Varimax Produce rotation method to rotate the integer angles of the factors to minimize the number of variables that have large coefficients at the same factor In conclusion, after the implementation

of the EFA, eight indicators accounted for 78.924% of the results of the tax audit (78.924% of the total variances) 21,076% of the results of tax audit explained by other factors

Evaluating the importance of each observation variable in each factor using the factor score matrix which can represent the role of the indicators in each of the following factors:

(1) Legal regulation system: QDPL = 0.321QDPL1 + 0.393QDPL2 + 0.395QDPL4

(2) Database of taxpayers: database = 0.289CSDL1 + 0.319CSDL2 + 0.337CSDL3 + 0.295CSDL4

(3) Process and methods of tax audit: QTPP = 0.175QTPP1 + 0.245QTPP2 + 0.282QTPP3 + 0.259QTPP4 + 0.279QTPP7

+ 0.278TTGS4 + 0.272TTGS5 + 0.330TTGS6

(5) Capacity and quality of tax auditors: NLCB = 0.254NLCB2 +

0.297NLCB3 + 0.260NLCB4 + 0.294NLCB5

(6) Treatment policies for tax auditors and supporting tax audit

activities: DNHT = 0.278NCB2 + 0.291DNCB3 + 0.216DNCB4 +

0.256CCVC2 + 0.252CCVC3

(7) Attitude and coordination of taxpayers: TDDN = 0.267 TDD1 +

0.273 TDD2 + 0.255 TDD3 + 0.263 TDD4

(8) Coordination for tax audit activities: PHTT = 0.229PHNB1 +

0.240PHNB2 + 0.144PHNB33 + 0.219PHLQ1 + 0.222PHLQ3 +

0.193PHLQ4

3.3.2 Scale verification and analysis of the factors effecting the consensus

of the taxpayers on the tax audit conclusions

Similarly, after analyzing the scale and analyzing the factors which

effect the consensus of the taxpayers on the tax audit conclusion, inspection,

analysis similar to the above, the results obtained is that all the indicators

assure the convergence and indicators in the model converge to the five

factors and explained 70,649% the consensus of the taxpayers with the audit

conclusions

Evaluate the importance of each observation variable in each factor

using the factor score matrix, which can represent the role of the indicators in

each of the following factors:

(1) Legal regulations: QDPL = 0.398QDPL1 + 0.373QDPL2 +

0.299QDPL3

(2) Audit procedures and methods: TTPP = 0.196TTPP1 + 0.240TTPP2

+ 0.199TTPP3 + 0.183TTPP6 + 0.197TTPP5 + 0.225TTPP7

(3) Audit monitoring procedures: TTGS = 0.316TTGS1 + 0.318TTGS2

+ 0.321TTGS3 + 0.320TTGS4

(4) Capacity and quality of tax auditors: NLCB = 0.262NLCB1 +

0.321NLCB2 + 0.329NLCB3 + 0.373NLCB4

(5) Legal knowledge of taxpayers: HBPL = 0.303HBPL1 +

0.371HBPL2 + 0.359HBPL3

3.4 Results of regression analysis and hypothesis testing

3.4.1 Regression analysis and hypothesis testing of factors affecting the

results of the tax audit

independent variables (08 impacted factors) and dependent variable “Result

of tax audit” The results show that the variable “Results of tax audit” correlated with the other variables and correlation coefficient is statistically significant The adjusted value of R2

Adjusted shows that the factors that led to the analysis accounted for 55.6% of the results of tax audit

Continuing to verify the suitability of the model to test whether the regression model is consistent with the collected data set and whether it is applicable or not through F statistic test and the verification of the Hypothesis is given by correlated and regression testing, the achieved multiple regression results with partial regression coefficients in the model of factors influencing the tax audit indicate that the factor “Treatment policies for tax auditors” - support tax audit activities and factors Attitude - coordination of taxpayers are eliminated from the model of regression analysis because of large sig The remaining six factors in the analytical model are consistent at sig significance levels that are relatively small and do not violate multi-collinearity (non-correlated factors)

Table 3.1 Multiple regression results

Model Unstandardized Coefficients Standardized Coefficients

t Sig

Collinearity Statistics

B Std

1

TTGS ,466 ,040 ,540 11,578 ,000 *** ,765 1,307

a Dependent Variable: KQTT Correlation analysis between the result of tax audit and the spreading impact of tax audit results for tax authorities, taxpayers and society, the results of sig achieved is 0.000 so it can be confirmed that the hypothesis H0 (the correlation between the results of tax audit and the spreading impact of tax audit results for tax authorities, taxpayers and society) is rejected At the same time, because Pearson correlation coefficient > 0 so it can be concluded: The results of the tax audit have a positive impact on the tax management capacity of tax authorities and the image - position of the tax authorities after tax audit; Favorable impact on the knowledge of tax

and the positive impact on the ability to deter and prevent acts of law

violation of and the consensus of society with tax authorities after tax audit

3.4.2 Regression analysis and hypothesis testing of factors affecting the

consensus of the taxpayers with tax audit conclusions

The study used the Pearson coefficient to analyze the correlation

between 05 independent variables (05 impact factors) and turn The

consensus of taxpayers with tax audit conclusion The results show that the

dependence variable The consensus of taxpayers with tax audit conclusions

correlates with the other variables and the correlation coefficient is

statistically significant The adjusted value of R2

Adjusted indicates that the factors that led to the analysis explained 56.0% to The consensus of the

taxpayer with audit conclusions

Continuing the above steps, the factor Legal knowledge of taxpayers

was excluded from the regression analysis because of the large sig The

remaining 4 factors in the analytical model were significant at sig <0.05 and

did not violate multi-collinearity (uncorrelated factors)

Table 3.2 Multiple regression results

Model

Unstandardized

Coefficients Standardized Coefficients t Sig Collinearity Statistics

B Std

1

TTPP ,483 ,040 ,558 12,179 ,000 *** ,823 1,215

a Dependent Variable: DTKL

An analysis of correlation between the consensus of the taxpayers with

tax audit conclusions and the law compliance of the taxpayers after audit as

well as the feeling of the taxpayers about the image and position of tax

authorities after tax audit achieve the result of sig = 0.000 and because

Pearson correlation coefficient> 0, it can be concluded that the consensus of

the taxpayers about the tax audit conclusions has a positive impact on the

compliance of the taxpayers after inspection and positive impact on the

feeling of taxpayers about the image and position of tax authorities after

audit

CHAPTER 4 DISCUSSION OF RESULTS AND RECOMMENDATIONS FOR PERFORMANCE OF TAX AUDIT

ACTIVITIES IN VIETNAM

4.1 Discuss the research results

4.1.1 Synthesis of research results by qualitative method

On the basis of analysis of information, data and reports within and outside the tax industry; through the synthesis of the results of in-depth interviews with experts combined with the results of the survey of tax auditors, enterprises it can be noted some basic contents as below: The tax policy system is limited; The tax audit strategy has not been well-developed; The organization of the tax audit apparatus is not really appropriate or unbalanced among localities; The method of tax audit under the risk management mechanism is not effective; The process of tax audit is not completed so the tax auditors have opportunities for adaption; The supervision and assessment of tax audit activities are not tight and continuous; The quantity and quality of tax auditors is limited; The tax database system is scattered, lack of uniformity, lack of basic information, difficult to exploit and quality of information is still inadequate, not meet the requirements; Internal coordination in tax industry, coordination between tax authorities and related parties are not close and effective

4.1.2 Factors and impact level of factors on the results of tax audit activities in Vietnam

After the implementation of the EFA procedure, the following eight factors are identified: (1) Regulatory System; (2) database of taxpayers; (3) tax audit process and methods; (4) Supervision procedures of tax audit; (5) Capacity and quality of tax auditors; (6) Treatment policies for tax auditors and support for tax audit activities; (7) Attitude and coordination of taxpayers; (8) Coordination in tax audit process Based on the greatest factor coefficient (representing the strongest impact factor of the observation variables) of the eight factors, the study suggests some contents which should

be focus in each factor to improve the tax audit results

After finishing the quantitative research, the achieved results is that six factors with a significant impact on the outcome of the tax audit arranged in decreasing level, including the followings: the tax audit procedures (β = 0,540); Database of taxpayers (β = 0.153); Process and method of tax audit (β = 0.146); Legal regulation system (β = 0.116); Coordination in tax audit process (β = 0.098) and Capacity and quality of tax auditors (β = 0.092)