Factors influencing compliance with e-invoice regulations by businesses in Vinh Long

Abstract:

The article analyzes the factors affecting compliance with regulations on e-invoices of enterprises in Vinh Long province. The study uses a multiple regression model estimated with Ordinary Least Square method to estimate the factors affect- ing compliance with regulations on e-invoices through survey results from 268 enterprises using e-invoices. The research results show that there are 6 factors affecting the compliance with regulations on e-invoices of enterprises, the influence levels of the factors are arranged in descending order as follows: tax policy, economic perception, perception of barriers to conversion, perception of society, corporate characteristics and perception of behavioral control. In which, the awareness factor of conversion barriers has a negative impact, while the remaining factors have a positive impact on compliance with regulations on e-invoices. From the above results, the study proposes policy implications that contribute to improving the level of tax compliance with regulations on e-invoices at enterprises in Vinh Long province in the coming time.