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Book part
Publication date: 20 June 2024

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Advances in Taxation
Type: Book
ISBN: 978-1-83549-585-8

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Publication date: 16 June 2023

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Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

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Publication date: 19 October 2020

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Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

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Publication date: 9 December 2020

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Advances in Taxation
Type: Book
ISBN: 978-1-80043-327-4

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Publication date: 19 October 2021

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Advances in Taxation
Type: Book
ISBN: 978-1-80071-674-2

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Publication date: 19 October 2021

Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo and Binh Tran-Nam

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence…

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Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

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Advances in Taxation
Type: Book
ISBN: 978-1-80071-674-2

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Book part
Publication date: 22 October 2019

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Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

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Publication date: 20 June 2024

John Hasseldine

This report and reflective note provides details and analyzes the tax scholarship published in Advances in Taxation over the ten-year period from 2014 to 2023 including…

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This report and reflective note provides details and analyzes the tax scholarship published in Advances in Taxation over the ten-year period from 2014 to 2023 including authorship, themes, research methods adopted, and impact of the underlying scholarship. I conclude with some thoughts on future directions for the journal.

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Publication date: 18 December 2016

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Advances in Taxation
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ISBN: 978-1-78635-001-5

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Publication date: 18 September 2017

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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