Các nhân tố ảnh hưởng đến chất lượng quyết toán thuế thu nhập doanh nghiệp của các doanh nghiệp nhỏ và vừa – Nghiên cứu tại Tp Hồ Chí Minh

Abstract

The quality of income tax report of enterprises is an issue that managers and tax authorities are

interested. This research was conducted in Ho Chi Minh City and use mixed-method approach to

determine the factors that affect the quality of income tax report in the small and medium enterprises.

Results of the research showed that five factors affecting the quality of income tax report in the small

and medium enterprises are tax policy, tax authorities, accounting department, goal of preparing income

tax report and enterprise managers.