The International Institute for Science, Technology and Education (IISTE)
Abstract
Unlike former researches on tax audit activities in Vietnam which often use qualitative method to analyze and give recommendations, this research uses quantitative method to identify and verify determinants influencing tax audit activities, by assessing reliability and suitability of measuring scales; verifying research model and research hypothesis; determining impact levels of different drivers of tax audit activities (regarding tax audit conclusions) over 268 tax auditors through questionnaires. The research results are recommendations for Vietnamese tax authorities to consider enhancing the supervision of tax audit activities; build a database to serve tax audit activities and restructure procedures, finalize tax audit methods to increase tax audit performance. Keywords: tax audit, tax audit conclusions, drivers, audit supervision, audit process, database about taxpayers
