FACTORS AFFECTING QUALITY OF VALUE ADDED TAX ADMINISTRATION AT THANH HOA TAX DEPARTMENT

Abstract

In this study, the authors conducted the survey of 250 SMEs under the management of Thanh Hoa Tax Department. The OLS multiple regression results indicated that; (1) Tax enforcement, (2) Information transparency, (3) Inspection, (4) Facilities and Infrastructures, (5) Propaganda and supportation have no correlation with the quality of VAT administration at Thanh Hoa Tax Department. The results are referred to as the basis to propose solutions to improve tax administration quality at Thanh Hoa Tax Department