OPTIMIZING SUPPORT POLICIES TO LOWER TAX COMPLIANCE COSTS FOR SMALL AND MEDIUM TOURISM ENTERPRISES IN THE DIGITAL-TRANSFORMATION CONTEXT

Abstract

Relying solely on secondary sources-laws and regulations, official statistics, and peerreviewed literature-this paper analyzes tax compliance costs for small and medium tourism enterprises in Vietnam. Without surveys, interviews, models, or hypothesis testing, the analysis synthesizes documented evidence on how compliance costs accumulate along tourism-specific data flows (point-of-sale, OTAs, accounting, e-invoicing, filing, reconciliation) and are amplified by seasonality, multi-channel sales, and uneven digital readiness. Secondary evidence highlights the importance of tax service quality, procedural simplification, data standardization/interoperability, and targeted digitaltransition support. A staged policy package is proposed to reduce time, monetary, and risk components of compliance while preserving equity across firm sizes