Tax compliance of small and medium enterprises: A case study in Thua Thien Hue
Hue University Journal of Science: Economics and Development
pISSN 2588-1205; eISSN 2615-9716
Vol. 130, No. 5B, 2021, pp. 17–30; DOI: 10.26459/hueunijed.v130i5B.6273
TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES:
A CASE STUDY IN THUA THIEN HUE
Au Thi Nguyet Lien*, Hoang Trong Hung, Nguyen Dang Hao, Tran Duc Tri
University of Economics, Hue University, 99 Ho Dac Di St., Hue, Vietnam
Abstract. Tax compliance is the concern of many researchers and tax managers. Based on secondary data
from tax authorities and primary data collected from 362 small and medium enterprises (SMEs), we assess
the tax compliance of small and medium enterprises. Descriptive statistics and one-way analysis of
variance are used to analyse the data. The results show that SMEs receive various types of support to
enhance their tax compliance. Further, both secondary and primary data indicate that SMEs have an
adequate level of tax compliance. However, there are differences among sectors concerning tax declaration
assessment. Based on these results, we discuss and propose several managerial and policy measures to
improve SMEs’ tax compliance.
Keywords: tax compliance, small and medium enterprises, tax declaration assessment, managerial and
policy measures
1
Introduction
Tax compliance has attracted the attention of tax managers and researchers in recent years.
Most countries have developed general compliance strategies for managing tax effectively and
efficiently. The Organisation for Economic Co-operation and Development (OECD) believes
that the private sector plays a critical role in economic growth and development [22, 28].
However, tax evasion and tax non-compliance still exist and cause some risks for tax
administration and the state budget. Therefore, domestic and international tax authorities need
to spend considerable resources to ensure fairness. One of the biggest challenges for tax
compliance is high compliance cost, even though numerous enterprises want to comply [27].
This challenge comes from a flawed tax system and an inadequate understanding of the tax
system. Therefore, it is urgent to create a favourable environment and modern and
straightforward tax management to facilitate small and medium-sized enterprises (SMEs) to
carry out production and business.
By the end of 2019, Thua Thien Hue province had 6,500 enterprises, of which 4,568 were
SMEs. SMEs contributed VND 1,094 billion to the state budget revenue from enterprises
(equivalent to 27.32%) [3] and created over 36,986 jobs (equivalent to 41.01%) of the total
number of employees working in enterprises. The present reality shows that enterprises have
Submitted: April 1, 2021; Revised: April 13, 2021; Accepted: April 17, 2021
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Vol. 130, No. 5B, 2021
difficulties understanding and complying with tax policies, mainly due to the lack of legal
knowledge [7]. Besides, businesses often face challenges in implementing tax policies and
administrative procedures. Although various enterprises want to comply voluntarily, they do
not have enough information to conform to regulatory procedures [26]. The inspection and
examination from tax authorities reveal that the number of enterprises that declare tax rates,
withhold and pay tax incorrectly increases annually. Such violation includes late tax payment
and no tax payment, which lead to a large amount of tax arrears, administrative penalties for
tax and late fines payment [10–12]. Indeed, although tax authorities in recent years have offered
tax service programs to support businesses to implement tax compliance [34, 35], the
improvement in tax compliance of enterprises is insignificant in terms of tax fines.
In recent years, there have been numerous studies focusing on tax compliance of
individuals [1], tax costs [5], taxpayer characteristics [29, 31, 32], tax audits [13], and the
complexity of tax policy [31]. However, a few enterprises’ tax compliance studies have been
conducted [5, 6]. Moreover, these studies focused only on a particular type of tax (e.g., income
tax) or concentrated on influencing factors of tax compliance. To the best of our knowledge, no
research explores the support activities to enhance SMEs’ tax compliance and assesses SMEs’
tax compliance from both objective and subjective perspectives. This study, therefore, seeks to
answer the following two questions.
1. What are the primary support activities to enhance SMEs’ tax compliance?
2. What is the level of tax compliance among SMEs in Thua Thien Hue? Are there any
differences in the level of tax compliance among SME categories?
2
Literature review
2.1
Tax compliance
Tax compliance is an essential topic for numerous tax authorities to convince taxpayers to do
their duty. Song and Yarbrough [33] indicate that tax compliance is taxpayers’ ability and
willingness to comply with tax policies, which is determined by ethics, legal environment, and
other situational factors at a specific time and place. Andreoni et al. [2] state that tax compliance
must be defined as taxpayers’ willingness to comply with tax laws to achieve a country’s
economic equilibrium. Kirchler [16] provides a more straightforward definition that tax
compliance refers to taxpayers’ willingness to pay their taxes.
The OECD [23] considers tax compliance as tax policy enforcement’s practice based on
four pillars: tax registration, tax declaration, tax payment, and tax report. Later studies (e.g.,
Rusdi et al. [30]) apply these pillars to assess taxpayers’ tax compliance. Tax compliance is to
comply with the tax responsibility completely, voluntarily and on time [6], completely comply
with statutory tax responsibility, including tax registration and tax registration activities, tax
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declaration, tax calculation, and tax payment [20]. Other research on taxpayers’ compliance
behaviour shows that individual standards and tax policy strongly affect tax compliance,
increasing tax compliance intention [8, 18]. This is consistent with the provisions of the Law on
Tax Administration, which follows the mechanism of self-declaration, self-calculation, and self-
responsibility for payable tax amounts and duration.
Vietnam has applied the OECD [23] tax compliance criteria to the regulation of tax risk
management [21]. Several authority’s tax compliance criteria have been issued regarding the
submitted/required ratio or on-time/submitted ratio in the declaration. The higher the ratios, the
better the tax compliance is.
2.2
Tax service activities to inhance tax compliance for enterprises
Tax Services from the tax authorities include communication and support for taxpayers under
the Law on Tax Administration and information on tax policies through different channels to
guide taxpayers to comply with tax regulations [15]. Supports by means of software and
telephone at tax authorities have been implemented to diversify the types of communication for
taxpayers [19, 14]. Modern tax administration trends see taxpayers as customers rather than
guilty entities and have service orientation for taxpayers [9]. Besides, building a tax service
process, a one-stop electronic system with available services, a call centre, upgrading facilities
and equipment, and improving the quality of human resources are necessary activities to
improve tax service quality [3]. In addition, the trend of voluntary tax compliance that is based
on belief and tax service environment is applied by several countries around the world, thus
strengthening tax services and improving taxpayers’ tax compliance [4].
Source. OECD [25]
Figure 1. Types of tax services in Denmark
Figure 1 shows some specific tax service activities in Denmark, which are oriented to
online service quality, including email and phone to tax authorities and a website with
available, interactive transaction and transferable information [25]. This model develops on the
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basis of the Australian communication channel model: phone, email, text, and presence at tax
authorities in interaction, transaction, and information [24].
3
Methods
3.1
Secondary data collection
The secondary data related to tax administration for SMEs from 2017 to 2019, such as the state
budget collection, propaganda and support, tax declaration, tax debt, and SME tax report, were
collected from Thua Thien Hue Department of Taxation.
3.2
Primary data collection
Sampling
Based on Krejcie and Morgan’s general formula [17] and the population of 4,624 enterprises, we
decided that the minimum sample size for this study is 355. However, to ensure sample size
requirement, we surveyed 450 enterprises. To meet the representativeness, we used Probability
sampling techniques based on the following attributes: size (7.7% of medium enterprises, 41.7%
of small enterprises, and 50.6% of micro-enterprises), sectors (49.2% of Trade/Services, 25.1% of
Construction, 5.2% of Industry/Manufacturing, 5.2% of Agriculture/Forestry/fisheries, and
15.2% of other businesses), type (65.7% of Limited Liability Companies, 18.8% of Joint Stock
Companies, 13.5% of Private Enterprises, and 2% of Other), and location (34.5% of Hue City,
26.8% of Department Office, 8.3% of Huong Tra, 8.3% of Huong Thuy, 5.5% of Phong Dien,
5.5% of Quang Dien, 5.5% of Phu Vang, 2.8% of Nam Dong, and 2.8% of A Luoi). Besides the
administrative area, the tax administration of the tax authorities depends on the
decentralisation of the district and provincial budgets (according to the tax administration
area). Thus, the Tax Department is the tax authority at the provincial level, which primarily
manages large-scale and medium-scale enterprises. We obtained 362 valid questionnaires for
further analysis.
Data analysis
Descriptive statistics were used to describe the essential characteristics of the data collected
from empirical research in different ways. These statistics provide simple summaries of the
samples metrics and describe the sample group’s attributes by region and by type of business.
To compare tax compliance level between groups of enterprises, we used one-way
analysis of variance (ANOVA). If the condition of homogeneous variance does not meet the
Levene test, the Welch test is applied. If there exists a statistically significant difference, we use
ANOVA (Post-hoc) in-depth analysis to point out the differences in assessing tax compliance
level among those groups of enterprises.
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4
Results
4.1
Tax compliance through secondary data
Tax compliance in tax registration
According to the tax registration data from the Thua Thien Hue Department of Planning and
Investment and the Tax Department, the number of newly registered enterprises increases
annually. Compared with 2018 and 2017, this number of 2019 increases by 11.3% and 16.3%.
This increase concentrates mainly on the Tax Department of Hue city, which records more than
50% of the total number of new registrations in TT Hue province every year. On the other hand,
Nam Dong and A Luoi districts register only around ten enterprises annually (Table 1).
Tax compliance in tax declaration
SMEs tax declaration is made monthly or quarterly for each tax under the Law on tax management.
Because reminding the SMEs to submit tax declaration files is a secondary task, tax authorities do
not do it frequently. However, to limit late-submission rates, the tax declaration division regularly
assigns the staff to phone or email the enterprises monthly or quarterly. If a tax declaration is not
submitted on time after a reminder, a monetary or a non-monetary fine is applied.
Table 1 shows that the total number of tax declaration files increases annually. The ratio
of submitted tax declaration over the required submission increases from 93.12% in 2017 to
95.94% in 2018 and 96.87% in 2019. The ratio of on-time declarations over the number of
submitted tax declaration files also rises from 2017 to 2019.
Table 1. Tax compliance of SMEs in Thua Thien Hue
2018/2017
2019/2018
Criteria
Unit
2017
675
2018
705
2019
785
+/–
%
+/–
%
1 Tax Registration
2 Tax Declaration
Enterprise
30
4,4
80
11,3
2.1 Total number of
times taxpayers are
required to submit tax
declaration documents
Enterprise
Enterprise
Enterprise
44,790
44,532
41,467
45,341
45,148
43,316
47,781
46,989
45,519
551
616
1.2
2,440
5.4
2.2 Number of times
taxpayers have
submitted tax
declaration
1.4
4.5
1,841
2,203
4.1
5.1
2.3 Number of times
taxpayers have
1,849
submitted tax
declaration on time
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2018/2017
2019/2018
Criteria
Unit
2017
2018
2019
+/–
%
+/–
%
2.4 Submitted/Required
ratio (= 2.2/2.1)
On-time/Submitted ratio
(= 2.3/2.2)
%
93.12
92.58
95.94
95.53
96.87
95.27
%
3 Tax Payment
3.1 Tax payable
3.2 Tax paid
Million
VND
Million
VND
%
1,180,442
905,287
23.31
1,280,178
979,987
23.45
1,420,309
1,094,120
22.97
99,736
74,700
0,14
14.0
8.3
140,131
114,133
(0.48)
10.9
11.6
(2.1)
3.3 Tax debt ratio
0.6
4 Tax Reports
4.1 Total number of tax
reports to be submitted
Enterprise
Enterprise
Enterprise
20,120
18,759
18,357
21,898
20,996
20,707
22,973
22,170
21,632
1,778
2,237
2,350
8.8
1,075
1,174
925
4.9
5.6
4.5
4.2 Number of tax
reports submitted
11.9
12.8
4.3 Number of tax
reports submitted on
time
4.4 Submitted ratio
(= 4.2/4.1)
%
%
93.2
91.2
95.9
94.6
96.5
94.2
2.6
3.3
2.8
3.6
0.6
0.7
4.5 On-time ratio
(= 4.3/4.2)
(0.4)
(0.4)
Source. TT Hue Department of Taxation (2020)
Tax compliance in tax payment
The amount of tax payable and tax paid from the SMEs in Thua Thien Hue province increases
from 2017 to 2019, with a slight difference in the growth rate. In 2018, the amount of tax payable
increases by 14.0%, from 1,180,442 to 1,420,309 million VND, while the amount of tax paid
increases by just 8.3%, from 905,287 to 979,987 million VND. In contrast, 2019 witnesses a
slower growth of 10.9% in tax payable, while the amount of tax paid increases by 11.6%.
Therefore, the tax debt ratio increases to 23.45% in 2018 then decreases to 22.97%. However, this
ratio is not considered appropriate because the required tax debt ratio from the tax authorities is
only 5%, much lower than that in Thua Thien Hue province.
Tax compliance in tax reports
SMEs tax reports include reports on the use of tax invoices. The tax invoices associated with the
business are VAT invoices and sales invoices. The information on the use of invoices and
vouchers is required to be submitted quarterly or monthly.
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In general, the submitted ratio and on-time ratio increase over the years. In particular, the
submitted ratio increases from 93.2% in 2017 to 95.9% in 2018, and then up to 96.5% in 2019. The
on-time ratio also increases from 91.2% in 2017 to 94.6% in 2018 but decreases slightly to 94.2%.
4.2
Tax compliance through survey data
Sample characteristics
Out of the 450 enterprises participating in the survey, 362 valid questionnaires were obtained.
Table 2 describes the collected sample characteristics in terms of type, sector, duration, and
working capital.
As for the type of enterprise, Limited Liability Companies make up the most significant
proportion with 238 enterprises (65.7%), followed by Joint Stock Companies with 68 enterprises
(18.8%), and Private Enterprises with 49 enterprises (13.5%). Partnerships have the lowest
proportion: only two enterprises, and five enterprises did not leave information.
Regarding sector, Trade/Service accounts for 49.2%; Construction accounts for 25.1%.
Industry/Manufacturing and Agriculture/Forestry/Fisheries sectors have the same proportion of
5.2%. The remaining proportion belongs to Extractive and other sectors.
In terms of duration, the SMEs operating over ten years account for 34%, and from 1 to 5
years accounts for 29.8%. Concerning working capital, the SMEs with Under 20 billion VND
accounts for 86.7%, of which Under 3 billion VND accounts for more than 50%.
Table 2. Sample characteristics
Unit: Enterprises
Criteria
Frequency
Proportion (%)
Type
Limited Liability Company
Joint Stock Company
Private Enterprises
Partnerships
238
68
49
2
65.7
18.8
13.5
0.6
No information available
Trading/Services
Construction
5
1.4
Sector
178
91
33
19
19
4
49.2
25.1
9.1
Other
Industry/Manufacturing
Agriculture/Forestry/Fisheries
Extractive
5.2
5.2
1.1
No information available
18
5.0
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Criteria
Frequency
Proportion (%)
Duration
Less than 1 year
From 1 to 5 years
From 5 to 10 years
Over 10 years
38
108
93
10.5
29.8
25.7
34.0
50.8
35.9
7.2
123
184
130
26
Working
capital
Under 3 billion
From 3 to 20 billion
From 20 to 50 billion
Over 20 billion
22
6.1
Total
362
100.0
Source: Primary data (2020)
Characteristics of tax compliance at tax authorities
Participation in tax compliance enhancement activities
Table 3 describes the participation of SMEs in tax supporting services from the tax authorities to
enhance tax compliance. To access tax information, 280 enterprises (77.3%) report that they
attend training at tax authorities, and 207 others (57.2%) use tax authorities’ web portals.
Meanwhile, the percentage of enterprises accessing information from documents from the tax
authorities is just 41.4%, and those getting advice from newspapers, television and radio are
very limited (16.6%).
Most enterprises decide to visit the tax office (72.9%) and call directly (68.0%) to receive
support and answers from the tax authorities. The less common forms are participating in the
dialogue (co-)organised by tax authorities (49.4%), researching documents (33.1%), and sending
official letters (16.6%).
Table 3. Tax compliance enhancement activities in which the business is engaged
Unit: Enterprises
Activity
Frequency
Percentage (%)
Accessing tax information from the tax authority
Training at the tax authorities
Web portals of the tax authorities
Documents from the tax authorities
280
207
150
60
77.3
57.2
41.4
16.6
Newspaper, television and radio in collaboration with the tax
authorities
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Activity
Frequency
Percentage (%)
Receiving support and answered questions from the tax authority
Directly go to the tax office
264
246
179
120
60
72.9
68.0
49.4
33.1
16.6
Directly call to the tax authorities
Attend dialogues (co-) organised by the tax authorities
Documents from the tax authorities
Send official letters to the tax authorities
Source: Primary data (2020)
Tax compliance status through survey
Table 4 describes the number and percentage of enterprises that tend to agree (i.e., if their
answer is either “agree” or “totally agree”) with specific tax compliance statements.
(1) Enterprises always register and supply tax registration information on time: Regarding this
statement, 343 enterprises (94.8%) tend to agree, and 84.6% of them totally agree with this
statement. Meanwhile, only one enterprise shows their total disagreement, and only four
enterprises show their disagreement with the statement.
(2) Enterprises always declare tax fully and on time (necessary information, such as tax declaration
papers, financial statements, change of information, etc.): 349 enterprises (96.5%) tend to agree with
the second statement. In particular, a very high percentage (88.2%) of enterprises totally agree,
and only one enterprise totally disagrees with this statement.
(3) Enterprises always pay taxes fully and on time: 327 enterprises (90.8%) tend to agree with this
statement. While 76.5% of enterprises show their complete agreement, only two enterprises
indicate their complete disagreement with the third statement.
(4) Enterprises always report their tax obligations accurately and completely (according to the content of
arising economic operations): Nearly 94% of enterprises tend to agree, and only 1.1% of enterprises
indicate their disagreement or complete disagreement with this statement.
Table 4. Tax compliance status from the SMEs survey
Unit: Enterprises
The
percentage of
enterprises
tending to
agree (%)
The number
Standard
deviation
of enterprises
tending to
agree
Statement
Min
Max
Mean
1. Enterprises always register and
1
7
6.32
0.934
343
94.8
supply
tax
registration
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The
The number
percentage of
enterprises
tending to
agree (%)
Standard
deviation
of enterprises
tending to
agree
Statement
Min
Max
Mean
information on time
2. Enterprises always declare tax
fully and on time (necessary
information:
papers, financial
tax
declaration
statements,
1
7
6.41
0.861
349
327
96.5
90.8
change of information, etc.)
3. Enterprises always pay taxes
fully and on time
1
1
7
7
6.06
6.31
1.046
0.918
4. Enterprises always report their
tax obligations accurately and
completely (follows the incurred
business accounting events)
Total
340
362
93.4
100.0
Source. Primary data (2020)
Differences in tax compliance level
The test results in Table 5 show no significant difference in tax compliance among groups of
enterprises in terms of duration, type, working capital, number of employees, and revenue, and
significant differences between enterprises in different tax assessment fields. Specifically, the
average level of compliance with tax declaration in the construction sector is higher than that of
enterprises in industry/manufacturing, trade/service, etc.
Table 5. Testing the differences in tax compliance assessment among different types of enterprises
(p value)
Tax compliance
Always
report tax
responsibility
in full and
accurately
Always register
Always declare tax
completely and on
time
Classification criteria
and supply
information on
time
Always pay tax in
full and on time
Duration
0.170
0.355
0.219
0.425
0.371
0.812
0.134
0.404
Type
Sector
0.1931
0.4001
0.604
0.750
0.022*1
0.3351
0.966
0.883
0.537
0.851
0.487
0.528
0.189
0.968
0.803
Working capital
Number of employees
Revenue
0.270
Note: *: statistically significant (p 0.05); 1: Welch test
Source. Primary data (2020)
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5
Conclusions and implications
Based on data in Thua Thien Hue, we explored the support activities for SEMs’ tax compliance
and evaluated SMEs’ tax compliance objectively and subjectively. The research shows that
training and web portals are the most popular channels for SMEs to access tax information.
Visiting or calling the tax authorities is the most popular activity to receive support and
answered questions. Further, secondary data from the tax authorities indicate that the number
of new registrations has increased over the years. All ratios related to tax declaration and tax
reports have an increasing trend. However, the debt ratio in tax payment is still high compared
with the limitation regulated by the tax authorities. The survey data also show a similar pattern
of SMEs’ tax compliance. The percentage of enterprises that agree that they comply adequately
with tax registration, tax declaration, and tax reports is relatively high. Meanwhile, the rate of
SMEs deciding that they always pay taxes fully and on time is slightly lower. There is no
significant difference in tax compliance self-evaluation among groups of enterprises except a
slightly higher difference from enterprises in the construction sector in evaluating the tax
declaration.
Based on these results, we proposed managerial and policy implications in improving tax
compliance of small and medium enterprises.
5.1
Implications for tax authorities in tax management
First, in terms of tax service models, the global trend of improving tax compliance for SMEs is
based on tax authorities’ support and guide forms. Therefore, tax authorities need to consider
enhancing support activities for SMEs. Accordingly, tax authorities should provide complete
tax information, quickly solve businesses’ problems, and meet businesses’ requirements to
improve their tax compliance. In addition, tax authorities need to promptly deploy electronic
tax services, such as tax declaration, tax payment, and tax reporting.
Second, tax officers should be ready to provide tax services with early warnings to solve
businesses’ problems. Further, tax officers in internal functional departments of tax authorities
should coordinate with external agencies, such as treasury and bank, to provide timely dossiers,
quick guidance, and support and solve businesses’ problems.
5.2
Implications for SMEs to enhance tax compliance
First, tax accountants of enterprises need to regularly update official tax service channels of tax
authorities to minimise tax errors and tax risks leading to penalties for tax administrative
violations. Tax guidance from tax authorities is considered the official information that provides
various tax supports and new tax policies, including policies for SEMs. SMEs, therefore, need to
proactively update their tax policies and request guidance from tax authorities to enhance their
tax compliance.
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Second, SMEs should regularly update tax declaration versions and electronic tax
applications of tax authorities to implement tax compliance well. Besides, SMEs should
periodically update information and change equipment to meet the digital transformation
required by tax authorities.
Finally, improving tax accountants’ competencies is a crucial requirement for SMEs to
enhance tax compliance, thus minimising the risk of tax issues. Therefore, SMEs need to focus
on building quality human resources for their tax accountants.
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