MANAGERIAL CHARACTERISTICS AFFECTING THE LEVEL OF CORPORATE INCOME TAX COMPLIANCE

Abstract

This study aims to identify the managerial characteristics that influence the level of corporate income tax (CIT) compliance among SMEs in Binh Duong province. A quantitative survey-based research method was employed, targeting primarily chief financial officers and chief accountants. The findings indicate that managerial ethics, managers’ understanding of the firm’s tax obligations, managers’ tax knowledge, managerial attitudes toward taxation, and managers’ perceptions of the fairness of the tax system all positively affect corporate income tax compliance behavior. The study proposes several policy recommendations to enhance CIT compliance among SMEs in Binh Duong province.