Số No. 05 (36) (36)-2025 Journal of Finance & Accounting Research - Trang 58

Tóm tắt tiếng Việt:

English Summary:

This study uses quantitative methods to identify and evaluate factors that affect the digital transformation in the Vietnamese tax sector. We surveyed 356 tax system users via an online questionnaire. Data is processed and analyzed by SPSS 26 software through the following techniques: descriptive statistics, scale reliability tests, exploratory factor analysis, correlation analysis, multiplicity analysis and comparative testing between groups. The results of the study accept the hypothesis about the influence of five factors, including (1) awareness and attitudes of users; (2) government interest; (3) breakthrough technology; (4) transformation cost; and (5) perceived risk on the digitalization in the tax industry. Meanwhile, there is no statistical evidence to confirm the impact of digital transformation goals and strategies on the digital transformation of Vietnam’s tax sector.

Từ khóa: digital transformation, tax industry, tax system reformation, breakthrough technology, transformation cost.... JEL codes: H29, M15, O14

Số lượt đọc: 23 - Số lượt tải về: 14

DOI Code: https://doi.org/10.71374/jfar.v25.i5.12