E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 5, 2023

Tax Compliance for Personal Income Tax: Research in Hanoi

Author(s): Mai Thi Ha, Nguyen Thi Thanh, Ngo Thi Thu Giang


Personal Income Tax (PIT) collects certain legitimate high incomes of individuals in order to regulate income between different classes of the population, contributing to social justice and increasing revenue for the state budget. Paying personal income tax contributes to promoting economic growth while attracting human resources and ensuring competition in the region. This study was conducted with the aim of understanding the differences in age, education, and gender in the level of personal income tax compliance. The author conducted a survey of individual income taxpayers in Hanoi, with 115 survey questionnaires sent to 115 taxpayers in the second quarter of 2023. The author uses SPSS to process the collected data, and the results show that there is a difference in age with the level of personal income tax compliance and a difference in educational level with the level of personal income tax compliance.

Keywords: Tax Compliance, Efficiency, Personal Income Tax

Pages: 413-416

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