Summary of Doctoral thesis: Factors affecting tax compliance of Vietnamese enterprises – A case study in Hanoi

The content of the thesis includes: systematizing theoretical basis, original theories on tax compliance and factors affecting tax compliance; study the influence and influence of each factor on tax compliance behavior of Vietnamese enterprises in Hanoi city. Proposing solutions to perfect tax policies and laws to create favorable conditions for enterprises to comply with tax laws.

INTRODUCTION

1 Overview of the research

The research Factors affecting tax compliance of Vietnamese enterprises: a

case study in Hanoi aimed at investigating the relationship and extent of impact of

factors influencing tax compliance of taxpayers The main research methods were

qualitative research and quantitative research combining with Structural Equation

Modeling (SEM) With a large sample combined with expert interviews, this study

pointed out the relationship and extent of influence of research factors on tax

compliance Research results were the basis for proposing solutions to enhance tax

compliance of taxpayers

2 The urgency of the topic

Tax is considered the main source of income of the State budget, an important

tool for the State to regulate the macro-economy, promote investment, prevent inflation,

protect domestic production, guide production and consumption, redistribute wealth and

income in society The general trend of the tax industry in the world aims at improving

the relationship between tax collectors and taxpayers and changing from “confrontation”

to “companion” for the purpose of implementing the common tasks of the State The

mechanism of self-assessment tax is considered as an advanced tax management

mechanism applied in many countries around the world However, in case taxpayers

who do not comply with tax requirements or with weak tax administration capacity,

frauds of taxpayers are unable to detected, the mechanism of self-assessment tax will not

work, even resulting in losses of the tax revenue of the State budget The tax

administration strategy of many countries currently aims at studying the factors that

affect tax compliance The purpose of this strategy is to increase the voluntary

compliance of enterprises and to change the tax compliance behavior of enterprises

Hanoi is both the capital and the leading economic center of the country This

research evaluated factors affecting tax compliance behavior of taxpayers to propose

appropriate and effective conducts in practice of organizing tax administration which

is the core task of tax management agencies in Hanoi

On the other hand, most large enterprises in Ho Chi Minh City and Northern

provinces have branches, subsidiaries, affiliated facilities or representative offices in

Hanoi In addition, based on in-depth interviews, it is noted that units in the same

system and the same entity often have the same tax payment and compliance This makes the research sample in Hanoi highly representative

There have been many studies on tax compliance but the direction and extent of impact are inconsistent and different in each specific research context In Vietnam, research on tax compliance using quantitative research method combined with quantitative research method is limited

Based on the reasons above, the author decided to choose the topic: Factors affecting tax compliance of Vietnamese enterprises: a case study in Hanoi

3 Research objectives, research questions (1) Systematizing the theoretical basis, original theories of Tax Compliance and factors affecting tax compliance

(2) Investigating the impact and extent of impact of each factor on tax compliance behavior of Vietnamese enterprises in Hanoi city

(3) By examining the research model on the research sample, the study aims at investigating the relationship between influential factors and factors of tax compliance

in the context of a transition economy like Vietnam to find out the differences with research in developed economies

(4) Proposing some suggestions to improve tax policies and tax laws; proposing solutions to improve tax administration activities, creating optimal conditions for enterprises to comply with tax laws

4 Research scope and subject

Research scope : probability of getting tax inspection, sanctions, social norms, corporate reputation, personal Norms, ownership, voluntary compliance, compulsory compliance

Research subject : Vietnamese enterprises in Hanoi

5 Methodology

5.1 Desk research

Literature review of a number of collected documents and researching on a number of reputable websites such as https://scholar.google.com.vn/ , http://search.proquest.com/ , http://www.sciencedirect.com , provided the main research directions on tax compliance in the world, the original theories used in those studies

factors of tax compliance as well as factors affecting tax compliance Thus, the research

model and preliminary research hypotheses were established

5.2 Qualitative research

Based on the research model built in the previous step, the author conducted

in-depth interviews with a number of tax experts, tax policy advisors, employees of tax

agencies and enterprises implementing tax obligations to assess factors in the research

model, whereby, make necessary adjustments whether to add or remove certain factors

to suit the actual situation of research in Hanoi The results of this phase will help the

author build a research model that is more suitable to the research context, adjusting

measurement scales of variables to make them more reliable with high convergent

values

In addition, interviews with taxpayers were conducted to find out the current

tax compliance status of enterprises from the perspective of taxpayers

5.3 Quantitative research

The questionnaires were developed based on the literature review and previous

research steps to conduct large-scale data collection with large sample size to test the

proposed research model and research hypotheses Some quantitative research tools

used by the author such as: Descriptive statistics of research sample; Multivariate

regression analysis; Variance Analysis; Exploratory Factor Analysis (EFA); reliability

analysis with Cronbach’s Alpha, Confirmatory Factor Analysis (CFA) and Structural

Equation Modeling (SEM)

5.4 Research structure

The research consists of 5 chapters, specifically:

Chapter 1: LITERATURE REVIEW

Chapter 2: THEORETICAL FOUNDATION, RESEARCH MODEL AND

RESEARCH HYPOTHESIS

Chapter 3: RESEARCH DESIGN

Chapter 4: RESEARCH CONTEXT AND DATA ANALYSIS

Chapter 5: RECOMMENDATIONS AND CONCLUSION

CHAPTER 1: LITERATURE REVIEW 1.1 Literature review of research in Vietnam

In Vietnam, there have been a number of authors studying tax compliance However, previous studies of tax compliance in Vietnam have not generally examined the factors of tax compliance behaviors in Vietnam Many previous studies on tax compliance in Vietnam stopped at providing descriptive statistics, description, and did not give a comprehensive view on tendency of tax compliance of taxpayers The scope of previous studies was restricted to scope of one district, one town or only examining one aspect of tax compliance of enterprises and did not investigating factors affecting tax compliance with a wide range Factor of corporate reputation was restrictedly mentioned in previous studies Therefore, the relationship, impact or results of this problem seem not to fully verified and evaluated

1.2 Literature review of research in the world

1.2.1 Research directions on tax compliance

1.2.1.1 Research on tax compliance based on economic theories:

Research in this direction supposed that taxpayers always try to find ways to minimize their taxable incomes and it is influenced by factors such as compliance costs and benefits of tax evasion Taxpayers may bear the risk by avoiding all or part

of their actual income if their tax records are not examined However, in the case of being inspected, compliance is better because paying a penalty for tax evasion will result in a greater reduction of income than a tax payment Studies in this direction assumed that tax evaders will maximize the benefits in tax reporting and tax compliance because the economic benefits due to tax evasion are greater than the costs incurred Although there are many advantages in determining factors affecting tax compliance, research based on economic theories did not mention the moral and psychological factors of taxpayers Research methods from the perspective of economic theories always assume that business ethics is not important in tax compliance decisions In fact, besides the factors of economic benefits, tax compliance

is also greatly influenced by the psychological, moral factors of taxpayers Therefore, researchers continue to study the impact of psychological and social factors on tax compliance of taxpayers

1.2.1.2 Research on tax compliance based on social, psychological and behavioral

theories

Studies in this direction suggested that the human factor is the decisive factor in

tax compliance decisions The drawback of this approach is that psychological and

behavioral variables of taxpayers are not available in tax return and audit reports but

they are collected from survey, besides, one shortcoming of survey data is that they are

based on self-report, and information provided may be inaccurate and attitude of

participants may be inconsistent (Andreoni et al., 1998)

1.2.1.3 Research on tax compliance combining economic theories and social,

psychological, and behavioral theories

In the modern direction, many studies on tax compliance are based on both

economic factors and psychological and social factors In other words, tax compliance

can be explained by many factors such as individual motivators, factors beyond the

conventional economic crime method including behavioral theories proposed by

psychologists, sociologists, and other social scientists Studies on the factors affecting

tax compliance of taxpayers are continued by researchers

1.2.1.4 Research on tax compliance based on examining characteristics of

enterprises

Studies in this direction suggested that the characteristics of enterprises and

demographic factors also have certain impact on the level of tax compliance of firms

Characteristics of enterprises are reflected by the properties such as the complexity of

the organizational structure; type of business; business scale; operating time of the

enterprise; performance efficiency, age and gender of the business owner

Experimental studies provided evidence that women often have less tax frauds than

men do and older people have better taxes compliance than young people do

1.2.2 Models in research on tax compliance

Economic-sanction model

Economic-psychological model

Behavioral model

CHAPTER 2: THEORITICAL FOUNDATION, RESEARCH MODEL,

RESEARCH HYPOTHESES 2.1 Concepts

Tax compliance:

(Alm et al., 1992a) provided a concept in which tax compliance is understood

as the accurate reporting of all incomes according to tax regulations The definition

of Alm et al., (1992a) covers all the implications of tax compliance and in accordance with tax laws in Vietnam, therefore, this definition of Alm et al., (1992a) is used in this research

Tax evasion is the concept combining the factors of social sciences factor and the

economic crimes It is defined as the use of methods that the law does not allow to reduce the tax payable Surtees and Millord (2004) provided that tax evasion is a deliberate and dishonest act when taxpayers declare a lower income or increase costs

to reduce tax burdens Elffers et al (1987) stated that tax evasion is a deliberate behavior to reduce tax burdens illegally Legally, tax evasion is equivalent to tax noncompliance

Tax avoidance: Unlike tax evasion, which is considered a violation of law, tax

avoidance is considered an art allowing taxpayer not to pay taxes without violating any tax laws and not reduce tax burdens (Paulauskas, 2006) Slemrod and Yitzhaki (2002) provided that whether it is intentional or unintentional, any action of a taxpayer causes

a reduction of the tax payable, it must be considered a tax evasion However, there are also opinions that tax avoidance in some aspects is legal and is not equivalent to tax noncompliance

2.2 Classification of tax compliance

Brown and Mazur (2003) divided tax compliance into three categories which are payment compliance, filling compliance, reporting compliance

Filing compliance is the type of compliance related to the percentage of taxpayers filing tax returns When calculating the rate of tax returns, the denominator

is always the number of taxpayers who have registered tax but in fact, this denominator must be larger because there is a part of business people who have not registered with the tax authorities The author found classification of tax compliance in three categories like Brown and Mazur (2003) is suitable with current situation of tax

compliance in Vietnam thus, classification of Brown and Mazur (2003) was selected

to analyze research context in this study

2.3 Theories used in research on tax compliance

2.3.1 Expected Utility Theory

This theory assumes that individuals behaving rationally are economic and

“rational” people and irrational behaviors will be eliminated or will not play an

important role or have major impact as in the short term they will be eliminated by

market pressures Applying to tax compliance behavior, expected utility theory suggests

that taxpayers will decide between risk and uncertainty conditions by comparing their

expected utility values Taxpayers will carefully consider the options for tax evasion and

will choose which cases yield the highest benefits and are least likely to be detected

2.3.2 Prospect theory

The main content of prospect theory is as follows: Human behavior is often

performed by paying attention to gains and losses Prospective theory has been applied

in many studies on tax compliance This theory assumes that sanctions, including

sanctions and investigations, are the best ways to handle tax noncompliance

2.3.3 Expectancy theory

This theory assumes that people decide to act in a particular direction, this action

is based on other actions in which the choice is based on the desire in perception of that

individual regarding the outcome of the chosen behavior

2.3.4 Deterrence theory

The deterrence theory assumes that people will choose to comply with or

violate the law after calculating the benefits and consequences of their actions There

are two basic types of deterrence: common deterrence and specific deterrence

There are many empirical studies on tax compliance proving that sanctions

positively affect taxpayers’ attitudes and can guide taxpayers’ behavior Studies

showed that deterrence theory will have a positive impact on tax compliance behavior

if there is certainty that violators will be punished When sanctions are implemented

loosely, it increases the chances of taxpayers’ non-compliance

2.3.5 Theory of reasoned action

This theory examines the relationships between beliefs, attitudes, motives,

behavior This theory assumes that before deciding on a certain behavior people will consider and examine possible consequences and results of implementing those behaviors and people will choose to perform the action which is capable of bringing the desired results

2.3.6 Institutional Anomie Theory (IAT)

This theory assumes that individuals make decisions based on socialized values, which separately may be contradictory but together, balances each other out, producing behavior considered “normal” by society When one person holds an imbalanced set of values, decisions made on that set may produce deviant behavior, such as everyday crime (Itashiki, 2011) Since the moral values of society decline, the possibility of deviant acts, such as tax evasion, may increase This situation particularly increase when existing cultural values emphasize on increasing material and economic rewards and considering removing ethics in society and organizations

3.3.7 Agency theory

Agency theory explains the essential relationship between the principal, agency and a third party Jackson and Milliron (1986a) provided that there is a special relationship with tax compliance studies and affirmed that the role of taxpayers is agency of taxpayers Most studies on tax compliance provided that corporate managers representing shareholders are always encouraged to take measures to maximize the benefits of enterprises However, in another aspect, Weber (1978) believed that human behavior has its own logic and sometimes does not focus on economic benefits

2.4 The proposed conceptual framework

Factors are selected and put into the following conceptual framework:

Figure 3.3: The proposed conceptual framework

2.5 Research hypotheses regarding impact of factors on tax compliance of

Vietnamese enterprises

Table 2.2: Summary of research hypotheses

Desired direction of impact

H1a: There is a relationship between probability of getting tax

inspection and voluntary tax compliance

+

H1b: There is a relationship between probability of getting tax

inspection and compulsory tax compliance

+

H2 There is a relationship between sanctions and compulsory

tax compliance

+

H3a There is a relationship between social norms and voluntary

tax compliance

+

H3b There is a relationship between social norms and

compulsory tax compliance

+

H4a There is a relationship between corporate reputation and

voluntary tax compliance

+

Probability of getting

tax inspection

Social norms

Corporate reputation

Personal Norms

Compulsory compliance

Voluntary compliance

Tax compliance Sanctions

H4b There is a relationship between corporate reputation and compulsory tax compliance

+

H5 There is a relationship between personal Norms and voluntary tax compliance

+

H6a There is a relationship between voluntary tax compliance and tax compliance

+

H6b There is a relationship between compulsory tax compliance and tax compliance

+

H7 There is a relationship between compulsory tax compliance and voluntary tax compliance

+

CHAPTER 3 RESEARCH DESIGN 3.1 Qualitative research

The objective of qualitative research is to understand the current situation of tax compliance of Vietnamese enterprises in Hanoi, and aims at assessing factors in the research model Consultation on factors affecting tax compliance behavior in the model was conducted on many subjects who are involved in tax enforcement such as tax policy makers, tax officers and Vietnamese enterprises fulfilling their tax obligations

Then, interviews were conducted to assess the concepts, factors, relationships between factors in the model From the in-depth interview, it was figured out that ownership is a characterized factor of Vietnam By continuing in-depth interviews about the factor of ownership and seeking information in general, the factor of ownership was added into the research model

Figure 3.1: The conceptual framework after conducting qualitative research

Table 3.1: research hypotheses after conducting qualitative research

Desired direction of impact

H1a: There is a relationship between probability of getting tax

inspection and voluntary tax compliance

+

H1b: There is a relationship between probability of getting tax

inspection and compulsory tax compliance

+

H2 There is a relationship between sanctions and compulsory

tax compliance

+

H3a There is a relationship between social norms and voluntary

tax compliance

+

H3b There is a relationship between social norms and

compulsory tax compliance

+

H4a There is a relationship between corporate reputation and

voluntary tax compliance

+

H4b There is a relationship between corporate reputation and

compulsory tax compliance

+

H5 There is a relationship between personal Norms and +

Probability of

getting tax

inspection

Social norms

Corporate

reputation

Personal Norms

Compulsory tax compliance

Voluntary tax compliance

Tax compliance Sanctions

Ownership

voluntary tax compliance H6a There is a relationship between voluntary tax compliance and tax compliance

+

H6b There is a relationship between compulsory tax compliance and tax compliance

+

H7 There is a relationship between ownership and voluntary tax compliance

+

3.2 Quantitative research

Quantitative research was conducted in the following order:

Table 3.2: Steps of conducting quantitative research

1 Establishing measurement scales

- From the literature review and qualitative research, select measurement scales suitable for the research model

- The scales in English will be translated into Vietnamese by two independent English experts to ensure the content of the scales

2 Evaluating measurement scales

- Ensure Validity of measurement scales

- Ensure Reliability of measurement scales + After ensuring the validity of the scales, questionnaires were distributed to implement a pilot test

+ Each variable must have Cronbach alpha >0.7 to ensure reliability and consistency of scales

+ If above requirements are not met, the author must conduct literature review again, considering translation and discuss with experts

3 Official survey - Complete the questionnaires to distribute them in a wide range

- Collect data

4 Data analysis - Apply SPSS, AMOS to conduct regression analysis and SEM

for the proposed model

CHAPTER 4: RESEARCH CONTEXT AND DATA ANALYSIS

4.1 Current status of tax compliance of Vietnamese enterprises in Hanoi from the

statistics of tax authorities

In general, from the data of the tax authorities, status of tax compliance of

Vietnamese enterprises in Hanoi includes the status of filing compliance, reporting

compliance and payment compliance The results showed that current status of tax

compliance of taxpayers in Hanoi was relatively good

4.2 Current status of tax compliance of Vietnamese enterprises in Hanoi from the

perspective of enterprises paying taxes

In order to examine the general assessment of enterprises on current status of

tax compliance, the author directly interviewed 20 enterprises who are paying taxes

According to the report on current status of tax compliance of Vietnamese enterprises

in Hanoi from the interview of 20 enterprises, the results showed that most interviewed

enterprises properly complied with tax filing and tax payment on time However, when

conducting in-depth interviews on reporting compliance, it was found that the majority

of interviewed enterprises said they approved of the incorrect tax reporting which

leads to lower tax payable or agreed with the “rationalization” of documents This does

not necessarily stem from the reason that taxpayers do not know the tax regulations but

because of many factors such as: Consulting with similar enterprises, paying unofficial

expenses Besides, it was noted that the satisfaction level of interviewed enterprises

with tax authorities is not high

4.3 Results of model testing and hypothesis testing

4.3.1 Evaluate reliability of scales with Cronbach’s alpha

The results of the reliability test of scales showed that all scales are measured

by observed variables independent with reliability and values of Cronbach's alpha are

greater than the required value of 0.7 Moreover, observed variables significantly

interrelated, the value of corrected item-total correlation of each variable is greater

than or approximately equal 0.5 It means variables are consistently measuring the

same concepts for the total factor, with statistical significance

4.3.2 Exploratory Factor Analysis (EFA)

EFA was conducted simultaneously on all observed variables The results are shown in the following table:

Table 4.23: Results of exploratory factor analysis for the data set with all

variables

Component Eigen – Value

Total % of variance Cumulative %

Extraction Method: Principal Axis Factoring The results showed that all 20 items of 5 factors load on five factors with Eigen-Value> 1, KMO = 0.758> 0.5 The Barlett test is significant at p = 0,000≤ 5% for the data measuring 5 factors: Reputation, sanctions, social norms, personal Norms and probability of getting tax inspection are appropriate The observed variables of the factors are strongly correlated 20 observable variables measuring the mandatory tax compliance and voluntary tax compliance are appropriate and CFA is conducted

4.3.3 Multivariate regression analysis on impact of factors on tax compliance

behavior of taxpayers

*Coefficients

Table 4.25: Coefficients of independent variables with compulsory tax compliance

Model

Unstandardized coefficients

Standardized coefficients

1

1

Dependent variable: compulsory tax compliance (TTBB)

Based on the above table, sig values of MDDT, MDT > 0.05, so these variables are

removed from the model The research hypothesis “H4a: There is a relationship between

corporate reputation and mandatory tax compliance” with Sig = 0.271> 0.05 is not

statistically significant and should not be used in this study

Sig values of MCM, MKT, MXP < 0.05 so these variables are kept as they have

correlation with compulsory tax compliance in which sanctions has the highest

correlation with compulsory tax compliance with significance value < 0.01

The following table shows impact of independent variables on voluntary tax

compliance:

Table 4.26: Coefficients of independent variables with voluntary tax compliance

Model

Unstandardized coefficients Standardized coefficients

T Sig

1

1

Dependent variable: Voluntary tax compliance (TTTN)

The above table shows that sig values of MXP, MCM, MDDT > 0.05, so these

between MCM and voluntary tax compliance is low (-0.09), this indicates that social norms is not associated with voluntary tax compliance in this study The research

hypothesis “H3a: there is a relationship between social norms and voluntary tax compliance” with Sig = 0.890> 0.05 is not statistically significant and not supported in

this study MDDT has sig value = 0.1 approximately equal statistical significance of 10% so this variable is kept and put into SEM After getting firm evidence, the variable will be kept or removed

Continue analyzing coefficients between TTBB, TTTN with dependent variable TTT, the results are shown in the following table:

Table 4.27: Coefficients between tax compliance and voluntary tax compliance

Standardized

Dependent variable: tax compliance (TTT)

Table 4.28: Coefficients between tax compliance and compulsory tax compliance

Standardized coefficients

Dependent variable: tax compliance (TTT)

From the above table, it is shown that both independent variables voluntary tax compliance and compulsory tax compliance have impact on the dependent variable tax compliance variable because both Sig values are less than 0.05

4.3.4 Confirmatory Factor Analysis (CFA) of independent variables

The regression results of observed variables in each latent variable after linking errors are shown in the following table:

Table 4.49: results of model fit compared with actual data after linking e2 and e4

The values of TLI (Tucker-Lewis Index), CFI (Comparative Fix Index) show good

results with values > 0.9 In addition, the GFI (measuring goodness of fit) = 0.887,

although it is improved but still not greater than 0.9 However, the GFI with value of

0.887 is still acceptable Moreover, Dmin/Df = 1.678 <3, RMSEA = 0.059 <0.08 which

are appropriate

4.3.5 Research model testing and hypothesis testing

The results of hypothesis testing are as follows:

Figure 4.5: Tested hypotheses

The extent of impact of independent variables on dependent variables:

Based on the standardized coefficients, we can see that:

With voluntary tax compliance: The probability of getting tax inspection has

the highest impact on voluntary tax compliance which is also the largest estimate of

the entire model with an estimate of 0.973

With compulsory tax compliance: sanctions have the highest impact on

compulsory tax compliance following by probability of getting tax inspection with

+ + +

+ +

+

+

+

Probability of

getting tax

inspection

Social norms

Corporate

reputation

Compulsory tax compliance

Voluntary tax compliance

Tax compliance Sanctions

With variable of tax compliance, both variables voluntary tax compliance and compulsory tax compliance have impact on tax compliance However, the voluntary tax compliance has a greater impact with an estimate of 0.608

In order to continue testing how variable Ownership affects the model, regression analysis was conducted Specifically, regression coefficients are shown in the following table:

Table 4.57: Coefficients of independent variables with compulsory tax compliance

Model

Unstandardized coefficients

Standardized coefficients

T Sig

Dependent variable: compulsory tax compliance (TTBB)

Table 4.58: Coefficients of independent variables with voluntary tax compliance

Legal basis for assessing tax compliance activities of taxpayer model

Unstandardized coefficients

Standardized coefficients

Dependent variable: voluntary tax compliance (TTTN)

From the regression analysis between Voluntary Tax Compliance, Compulsory Tax Compliance with ownership variable shows that ownership has a strong impact on voluntary tax compliance, but no impact on compulsory tax compliance because p-value = 0.657

Regression analysis between independent variables including variable SH

variable with variable MTTBB, found no difference between the group of enterprises

with over 50% of state-owned capital and the group of other Vietnamese enterprises

This proves that the Ownership has no impact on compulsory tax compliance

Ownership variable is put into SEM, the results are as follows:

Figure 4.5: Research model testing after adding ownership variable

The results of SEM of the entire model showed that the appropriateness of the

testing model is relatively satisfied The results of the hypothesis test are shown in the

table “Standardized Regression Weight”

Table 4.64: Standardized Regression Weights

Estimate Std.error Critical Ratios P-value

Table 4.64: Standardized Regression Weights

Estimate Std.error Critical Ratios P-value

From the table of standardized regression weights, it shows that the coefficients of

SH with TTTN, TTT are statistically significant which are below 5%, but the coefficient

of SH with CRC is not statistically significant Moreover, the coefficients of SH with TTT and TTT are positive, that is, the higher the level of state-owned capital, the higher the values of TTTN and TTT

Thus, the test is consistent with the research hypothesis H7 “Ownership is positively related to voluntary tax compliance”

CHAPTER 5: RECOMMENDATIONS AND CONCLUSION 5.1 Recommendations

5.1.1 Completing the tax laws

The legal framework should ensure the direction of strengthening financial potential for enterprises through reducing tax obligations for taxpayers, creating more resources for enterprises to reinvest and expand production and ensure fairness for enterprises Legal documents, guiding documents of tax policies should use single sentences, easy-to-understand words to minimize taxpayers’ misuse of unclear provisions to commit tax frauds The accounting standards and tax laws need to be adjusted to not have too many differences

It is necessary to have clearer provisions on specific tax law contents for specific business areas

In order to enhance tax compliance, tax policy makers can coordinate with related units such as the Ministry of Education and Training, other educational institutions to add courses related to professional ethics, soft skills, especially tax compliance into colleges, universities, higher education programs