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Determinants of Compulsory Tax Compliance among Digital Content Creators in Vietnam

Year: 2025

Type: article

Abstract: This study investigates the factors influencing compulsory tax compliance behavior among digital content creators in Vietnam, a sector experiencing rapid growth amid evolving digital tax regulations. A quantitative approach was used to collect data from Google Forms sent via email and social media, receiving 282 participant responses. The SmartPLS 3.0 software was used to analyze the data collected through the survey process. The results of the study indicate that four factors influence compulsory tax compliance of content creators in Vietnam: Tax fairness, the power of tax authorities, tax awareness, and tax complexity. Policy recommendations are proposed to improve tax administration and support digital content creators to effectively meet their tax obligations in Vietnam’s dynamic digital economy.

Source: International Journal of Social Science Humanity & Management Research

DOI: 10.58806/ijsshmr.2025.v4i5n12

Authors: Thi Lam Anh Nguyen, Phuong Ha Bui, Hien Trang Nguyen, Cam Van Le

Institution: Banking Academy of Vietnam

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W4410347669