Các yếu tố ảnh hưởng đến hiệu quả công tác kiểm tra thuế tại Cục Thuế tỉnh Vĩnh Long

Abstract

The study “Factors influencing the efficiency of tax inspection at Vinh Long Tax Department” systematized general state regulations on inspection, mainly focusing on process tax inspections; Analyzed and assessed the current situations of tax inspections in Vinh Long province, based on the current regulations and data from the results ot the tax inspections of Vinh Long Tax Department from 2014 to 2016; Used  the linear regression madel to determine the factors that had the greatest impact on the efficiency of tax inspections. The  results showed that there were five factors influencing the effectiveness of the tax audits in Vinh Long province: legal policies, capacities of inspectors, qualities os tax inspection, the supports of tax management of Tax Department, and coordination among organs. In particular, legal policies are jthe most importan.

Key word: Factors, tax inspection.