Factors affecting business households' tax compliance behaviour: empirical evidence from Ho Chi Minh City, Vietnam

With 434,067 registered business households as of the end of 2022 Ho Chi Minh City (HCMC) boasts the highest economic scale in Vietnam. Thus, ensuring tax compliance among HCMC's business households is crucial for effective implementation of fiscal policies and legal frameworks. This study seeks to explore the significant determinants of tax compliance behavior among business households in HCMC. To accomplish this, the study analysed data from 700 business households in HCMC, employing both qualitative and quantitative research methodologies. The findings reveal the critical drivers of tax compliance behaviour, including: 1) the characteristics of business households; 2) psychological influences; 3) economic conditions; 4) social dynamics; 5) perceptions of tax system fairness; and 6) the role of inspection, examination, and sanctions. These findings provide insights on the main factors shaping tax compliance behaviour among business households and inform policymakers for enhancing business households' adherence to tax regulations.