Nhân tố ảnh hưởng đến tuân thủ quy định về hóa đơn điện tử của doanh nghiệp tại Vĩnh Long

Abstract

The article analyzes the factors affecting compliance with regulations on e-invoices of enterprises in Vinh Long province. The study uses a multiple regression model estimated with Ordinary Least Square method to estimate the factors affecting compliance with regulations on e-invoices through survey results from 268 enterprises using e-invoices. The research results show that there are 6 factors affecting the compliance with regulations on e-invoices of enterprises, the influence levels of the factors are arranged in descending order as follows: tax policy, economic perception, perception of barriers to conversion, perception of society, corporate characteristics and perception of behavioral control. In which, the awareness factor of conversion barriers has a negative impact, while the remaining factors have a positive impact on compliance with regulations on e-invoices. From the above results, the study proposes policy implications that contribute to improving the level of tax compliance with regulations on e-invoices at enterprises in Vinh Long province in the coming time.