NHÂN TỐ ẢNH HƯỞNG ĐẾN CHẤT LƯỢNG QUẢN LÝ THUẾ GIÁ TRỊ GIA TĂNG TẠI CỤC THUẾ THANH HÓA - NGHIÊN CỨU DƯỚI GÓC ĐỘ CỦA DOANH NGHIỆP
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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. Keywords: Tax administration quality, value added tax, Thanh Hoa Tax Department.