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Research Paper | Commerce and Economic Studies | Vietnam | Volume 9 Issue 7, July 2020

Factors Affecting the Effectiveness of Applying Corporate Income Tax Accounting Standards at Vietnamese Enterprises

Dao Tuyet Lan

Abstract: This study evaluates factors affecting the effectiveness of corporate income tax (CIT) accounting standards at Vietnamese enterprises through direct interviews with 255 respondents who are subjects of the survey using the convenient sampling method of detailed questionnaires, the reliability analysis method through Cronbach’s Alpha coefficient and the exploratory factor analysis EFA. The results of evaluating research scales indicate that: 27 observed variables are used to measure 08 research concepts (the effectiveness of applying CIT accounting standards and 7 factors affecting the effectiveness of applying CIT accounting standards). The testing results of the hypotheses show that: (i) the effectiveness of applying CIT accounting standards at Vietnamese enterprises is affected by 06 factors in descending order including: expertise of accountants, career advice and support, enterprise size, legal documents system, leadership vision and philosophy of enterprises, and compliance with accounting regulations.

Keywords: accounting standards, corporate income tax, CIT, EFA

Edition: Volume 9 Issue 7, July 2020,

Pages: 613 - 616

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