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Detecting Corporate Income Tax Non-compliance from Financial Statements: A Case Study of Vietnam

机译：从财务报表中发现企业所得税不合规情况：以越南为例

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摘要

In this paper, we combine interviews, surveys, and panel data regression to find factors affecting corporate income tax (CIT) noncompliance. This study is based on the analysis of 105 Vietnamese companies which were inspected by tax officials in 2011-2015. The results show that the following seven factors affect CIT non-compliance: the ratio of Working Capital/Total Assets, Turnover/Total Assets, Previous Loss, Inventories/Total Assets, Accounts Receivable/Turnover, size of the enterprise, and debt fines for tax administrative/tax amounts payable in the period. The article shows that the information from the financial statements can help the tax officials detect the CIT non-compliance, and suggest appropriate tax management policies for enterprises in Vietnam.
机译：在本文中，我们将访谈，调查和面板数据回归相结合，以找出影响企业所得税（CIT）不合规的因素。这项研究基于对2011-2015年由税务官员检查的105家越南公司的分析。结果表明，以下七个因素会影响企业所得税的不合规性：营运资金/总资产的比率，周转/总资产，以前的损失，存货/总资产，应收账款/周转，企业规模以及对企业的债务罚款当期应付税款/应纳税额。该文章表明，财务报表中的信息可以帮助税务官员发现CIT违规情况，并为越南企业提出适当的税收管理政策。

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  • 来源
  • 会议地点 Ho Chi Minh City(VN)
  • 作者

    Nguyen Thi Loan; Nguyen Viet Hong Anh; Pham Phu Quoc;

  • 作者单位

    Department of Accounting and Auditing, Banking University of Ho Chi Minh City, Ho Chi Minh City, Vietnam;

    Binh Thanh District Tax Department, Ho Chi Minh City, Vietnam;

    Ho Chi Minh City Finance and Investment, State-Owned Company, Ho Chi Minh City, Vietnam;

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  • 正文语种 eng
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