Tax compliance of small and medium enterprises: A case study in Thua Thien Hue
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.
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