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首页> 外文期刊>Research Journal of Finance and Accounting >Increasing the Level of Agreement of Taxpayers on Tax Audit Conclusions-Recommendations to Vietnamese Tax Authorities
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Increasing the Level of Agreement of Taxpayers on Tax Audit Conclusions-Recommendations to Vietnamese Tax Authorities

机译：提高纳税人就税务审计结论达成的协议水平-向越南税务机关的建议

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摘要

A person’s agreement on a decision usually attaches to their own benefits. However, in most situations, a single decision will impact on different people with different benefits, therefore, a person’s judgment regarding fairness will decide their agreement. Basing on the fact that tax audit conclusions usually impact on economic benefits of taxpayers and a theory of “awareness of fairness”, we would like to apply the quantitative method to identify and verify different drivers of taxpayer’s agreement on tax audit conclusions by assessing reliability and suitability of different scales; verifying research model and research hypothesis, and determining drivers’ impact through questionnaires given to 256 firms. As a result, we propose recommendations to Vietnamese tax authorities in terms of restructuring procedures, completing auditing method and enhancing tax supervising activities in order to increase the level of agreement of taxpayers on tax audit conclusions, improving Vietnamese tax audit effectiveness.
机译：一个人对一项决定的协议通常附有自己的利益。但是，在大多数情况下，一个决定会影响到具有不同利益的不同人，因此，一个人对公平的判断将决定他们的协议。基于税收审计结论通常会影响纳税人经济利益的事实和“公平意识”理论，我们想通过评估信度和效度，采用定量方法来识别和验证纳税人对税收审计结论的同意的不同驱动因素。不同规模的适用性;验证研究模型和研究假设，并通过向256家公司进行问卷调查来确定驱动因素。因此，我们就重组程序，完善审计方法和加强税务监督活动等方面向越南税务机关提出了建议，以提高纳税人就税务审计结论达成的协议水平，提高了越南税务审计的有效性。

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