BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƯỚC VIỆT NAM TRƯỜNG ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH NGUYỄN VIỆT HỒNG ANH CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN KHÔNG TUÂN THỦ THUẾ CỦA DOANH NGHIỆP LUẬN ÁN TIẾN SĨ KINH TẾ TP HỒ CHÍ MINH – NĂM 2019 BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƯỚC VIỆT NAM TRƯỜNG ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH NGUYỄN VIỆT HỒNG ANH CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN KHÔNG TUÂN THỦ THUẾ CỦA DOANH NGHIỆP LUẬN ÁN TIẾN SĨ KINH TẾ Chuyên ngành: Tài – Ngân hàng Mã số: 34 02 01 Người hướng dẫn khoa học: PGS TS NGUYỄN THỊ LOAN TP HỒ CHÍ MINH – NĂM 2019 i TĨM TẮT LUẬN ÁN Trong bối cảnh kinh tế nước giới, không tuân thủ thuế vấn đề tồn tại, nhà khoa học nghiên cứu nhận quan tâm nhiều từ Chính phủ Tại Việt Nam nay, khơng doanh nghiệp chưa thực đầy đủ nghĩa vụ thuế, thể qua số thống kê tiền thuế truy thu phạt doanh nghiệp khai thiếu thuế tra, kiểm tra Nhà nước có nỗ lực định vấn đề quản lý thuế Do đó, luận án nghiên cứu yếu tố ảnh hưởng đến không tuân thủ thuế doanh nghiệp thông qua vi phạm pháp luật thuế Việt Nam dẫn đến khai báo số thuế thu nhập doanh nghiệp không quy định làm thất thu ngân sách Đề tài phản ánh thực trạng mà đề xuất giải pháp, khuyến nghị góp phần hạn chế khơng tn thủ thuế doanh nghiệp Bằng vận dụng lý thuyết kế thừa cơng trình khoa học thực trước đây, luận án sử dụng kết hợp nhiều phương pháp nghiên cứu khác để xác định yếu tố ảnh hưởng đến không tuân thủ thuế doanh nghiệp, cụ thể là: phương pháp vấn, thảo luận nhóm, thảo luận tay đơi, phân tích liệu, so sánh, thống kê kỹ thuật định lượng hồi quy Probit Thời gian nghiên cứu giới hạn giai đoạn từ năm 2013 đến năm 2017 Luận án kết luận rằng: thực trạng không tuân thủ thuế dẫn đến thất thu thuế thu nhập doanh nghiệp cho ngân sách Nhà nước phản ánh qua nhóm vi phạm pháp luật thuế Việt Nam doanh nghiệp có yếu tố ảnh hưởng là: (1) Vốn lưu động/Tổng tài sản; (2) Doanh thu/Tổng tài sản; (3) Tổng nợ/Tổng tài sản; (4) Lỗ năm trước liền kề; (5) Khoản phải thu/Doanh thu; (6) Quy mô doanh nghiệp; (7) Tiền phạt vi phạm hành thuế/Số thuế phải nộp; (8) Ngành nghề kinh doanh Kết nghiên cứu đề xuất số giải pháp công tác quản lý thuế quan thuế; khuyến nghị Chính phủ quy định sách thuế quan chức nguồn nhân lực quản lý kinh tế nhằm góp phần hạn chế thực trạng khơng tn thủ thuế doanh nghiệp môi trường pháp luật thuế Việt Nam ii LỜI CAM ĐOAN Tôi tên là: NGUYỄN VIỆT HỒNG ANH Sinh ngày 11 tháng 05 năm 1990 – Tại: Thành phố Hồ Chí Minh Quê quán: Thành phố Hồ Chí Minh Hiện cơng tác tại: Chi cục thuế Quận Bình Thạnh – Số 368 Bạch Đằng, phường 14, Quận Bình Thạnh, TP.HCM Là nghiên cứu sinh khóa 21 trường Đại học Ngân hàng Thành phố Hồ Chí Minh – Mã nghiên cứu sinh: 010121160002 Đề tài luận án: “Các yếu tố ảnh hưởng đến không tuân thủ thuế doanh nghiệp” Chuyên ngành Tài – Ngân hàng Mã số: 34 02 01 Người hướng dẫn khoa học: PGS.TS.Nguyễn Thị Loan Luận án thực Trường Đại học Ngân hàng TP Hồ Chí Minh Tơi xin cam đoan luận án cơng trình nghiên cứu khoa học riêng tơi hướng dẫn PGS.TS Nguyễn Thị Loan Kết nghiên cứu trung thực, khơng có nội dung công bố trước nội dung người khác thực ngoại trừ trích dẫn dẫn nguồn đầy đủ luận án Trong q trình thực luận án khơng thể tránh khỏi thiếu sót Tơi mong nhận chia sẻ hướng dẫn thêm từ Quý Thầy/Cô, nhà khoa học để tơi hồn thiện nghiên cứu tốt Tơi xin hồn tồn chịu trách nhiệm lời cam đoan danh dự TP.HCM, ngày tháng năm 2019 Tác giả Nguyễn Việt Hồng Anh LỜI CẢM ƠN Suốt khoảng thời gian nghiên cứu sinh trường Đại học Ngân hàng Thành phố Hồ Chí Minh, tơi trau dồi tích luỹ thêm nhiều kiến thức quý báu cho Luận án kết trình nghiên cứu, học tập kết hợp với kiến thức truyền đạt trường Bên cạnh nỗ lực thân, tơi xin bày tỏ lòng biết ơn đến tất giảng viên trường nói chung tập thể giảng viên Phòng Đào tạo Sau Đại học nói riêng trang bị cho kiến thức tảng kỹ nghiên cứu để hoàn thành đề tài luận án Đặc biệt, tơi kính gửi lời cảm ơn sâu sắc đến PGS.TS Nguyễn Thị Loan tận tình hướng dẫn, giúp đỡ tơi suốt q trình nghiên cứu hồn chỉnh luận án Cuối cùng, tơi xin gửi lời cảm ơn đến gia đình, bạn bè người thân hỗ trợ lớn mặt tinh thần, động viên, giúp đỡ vượt qua khó khăn để hồn thành luận án tiến sĩ MỤC LỤC TÓM TẮT LUẬN ÁN i LỜI CAM ĐOAN ii LỜI CẢM ƠN iii MỤC LỤC iv DANH MỤC CHỮ VIẾT TẮT x DANH MỤC BẢNG xi DANH MỤC HÌNH CHƯƠNG 1: GIỚI xiii THIỆU 1.1 LÝ DO CHỌN ĐỀ TÀI NGHIÊN CỨU 1.1.1 Bối cảnh nghiên cứu 1.1.2 Tổng quan nghiên cứu liên quan khoảng trống khoa học .5 1.2 MỤC TIÊU .9 VÀ CÂU HỎI NGHIÊN CỨU 1.2.1 Mục tiêu nghiên cứu 1.2.2 Câu hỏi nghiên cứu 10 1.3 ĐỐI TƯỢNG CỨU 10 VÀ PHẠM VI NGHIÊN 1.3.1 Đối tượng nghiên cứu .10 1.3.2 Phạm vi nghiên cứu 10 1.4 PHƯƠNG 14 PHÁP VÀ DỮ LIỆU NGHIÊN CỨU 1.4.1 Phương pháp nghiên cứu 14 1.4.2 Dữ liệu nghiên cứu 15 1.5 NHỮNG ĐIỂM MỚI VÀ ĐÓNG GÓP CỦA LUẬN ÁN .16 1.5.1 Về mặt khoa học .16 1.5.2 Về mặt thực tiễn .17 1.6 KẾT CẤU 18 CỦA LUẬN ÁN CHƯƠNG 2: CƠ SỞ LÝ THUYẾT VỀ KHÔNG TUÂN THỦ THUẾ CỦA DOANH NGHIỆP 19 2.1 TỔNG QUAN VỀ THUẾ VÀ THUẾ THU NHẬP DOANH NGHIỆP 19 2.1.1 Khái niệm thuế chất thuế .19 2.1.1.1 Khái niệm thuế 19 2.1.1.2 Bản chất thuế 20 2.1.2 Chức thuế 21 2.1.3 Phân loại thuế 22 2.1.3.1 Phân loại theo đối tượng nộp thuế 25 2.1.3.2 Phân loại theo đối tượng chịu thuế 25 2.1.4 2.2 Tổng quan thuế thu nhập doanh nghiệp 26 2.1.4.1 Khái niệm thuế thu nhập doanh nghiệp 26 2.1.4.2 Những yếu tố thuế TNDN .26 2.1.4.3 Thuế TNDN số quốc gia giới 27 LÝ THUYẾT NỀN TẢNG LIÊN QUAN ĐẾN KHÔNG TUÂN THỦ THUẾ CỦA DOANH NGHIỆP 34 2.2.1 Khái niệm tuân thủ không tuân thủ thuế 35 2.2.1.1 Tuân thủ thuế .35 2.2.1.2 Không tuân thủ thuế 36 2.2.2 Khung lý thuyết nghiên cứu không tuân thủ thuế .42 2.2.2.1 Lý thuyết mơ hình ngăn chặn kinh tế (Economic Deterrence Model) 42 2.2.2.2 Lý thuyết mơ hình tâm lý xã hội tài (Fiscal and Social Psychology Models) 44 2.2.2.3 Lý thuyết hành vi gian lận 47 2.2.2.4 Thảo luận 49 2.2.3 Các yếu tố ảnh hưởng đến không tuân thủ thuế .50 2.2.3.1 Chất lượng dịch vụ công 50 2.2.3.2 Mức độ tham nhũng 51 2.2.3.3 Mức hình phạt cho hành vi vi phạm thuế 51 2.2.3.4 Việc kiểm soát quản lý thu thuế 51 2.2.3.5 Hệ thống pháp luật thuế quan điểm công .52 2.2.3.6 Chi phí tuân thủ 53 2.2.4 Kết luận khung lý thuyết phân tích yếu tố ảnh hưởng đến không tuân thủ thuế theo mơ hình tam giác gian lận Cressey (1953) 53 2.3 KHÁI QT VỀ CƠNG TRÌNH NGHIÊN CỨU KHOA HỌC CÓ LIÊN QUAN .54 2.3.1 Các nghiên cứu giới 54 2.3.2 Các nghiên cứu Việt Nam 59 2.3.3 Thảo luận nghiên cứu trước 62 2.4 2.3.3.1 Phương pháp nghiên cứu 62 2.3.3.2 Mơ hình nghiên cứu thực nghiệm 63 2.3.3.3 Kết nghiên cứu 65 KINH NGHIỆM QUỐC TẾ VỀ QUẢN LÝ GĨP PHẦN HẠN CHẾ KHƠNG TN THỦ THUẾ CỦA DOANH NGHIỆP VÀ BÀI HỌC KINH NGHIỆM CHO VIỆT NAM .72 2.4.1 Kinh nghiệm giải pháp giúp hạn chế không tuân thủ thuế doanh nghiệp quốc gia giới 72 2.4.1.1 Kinh nghiệm số nước châu Á 72 2.4.1.2 Kinh nghiệm số nước châu lục khác 74 2.4.2 Bài học kinh nghiệm cho Việt Nam 75 KẾT LUẬN CHƯƠNG 78 CHƯƠNG 3: PHƯƠNG .79 PHÁP VÀ MƠ HÌNH NGHIÊN CỨU 3.1 THIẾT KẾ NGHIÊN CỨU 79 3.2 XÂY DỰNG MƠ HÌNH NGHIÊN CỨU .82 3.2.1 Mô tả bước thực 82 3.2.2 Quá trình chọn mẫu nghiên cứu .83 3.2.3 Mô tả kết nghiên cứu 86 3.2.3.1 Mô tả thông tin nghiên cứu .86 3.2.3.2 Xác định yếu tố ảnh hưởng đến không tuân thủ thuế 90 3.3 NGHIÊN .97 CỨU ĐỊNH LƯỢNG vii 3.3.1 Mơ hình yếu tố ảnh hưởng đến không tuân thủ thuế doanh nghiệp 97 3.3.1.1 Mơ hình nghiên cứu đề xuất 97 3.3.1.2 Phương pháp nghiên cứu 98 3.3.2 Giải thích biến mơ hình xây dựng giả thuyết nghiên cứu 100 3.3.2.1 Đo lường biến phụ thuộc 103 3.3.2.2 Biến độc lập giả thuyết nghiên cứu 104 3.3.3 Mô tả liệu nghiên cứu .114 3.3.4 Các bước phân tích liệu 114 KẾT LUẬN CHƯƠNG 116 CHƯƠNG 4: KẾT QUẢ NGHIÊN CỨU CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN KHÔNG TUÂN THỦ THUẾ CỦA DOANH NGHIỆP .117 4.1 THỰC TRẠNG KHÔNG TUÂN THỦ THUẾ VÀ QUẢN LÝ THUẾ ĐỐI VỚI DOANH NGHIỆP 117 4.1.1 Thực trạng không tuân thủ thuế doanh nghiệp 117 4.1.1.1 Thực trạng thu ngân sách 117 4.1.1.2 Thực trạng không tuân thủ thuế TNDN qua kết tra, kiểm tra thuế 4.1.2 120 Thực trạng quản lý thuế doanh nghiệp môi trường pháp lý Việt Nam .123 4.2 CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN KHÔNG TUÂN THỦ THUẾ 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Doanh nghiệp nghiên cứu luận án doanh nghiệp nước, phi tài chính, ngồi quốc doanh thành lập theo quy định pháp luật Việt Nam Luận án không đề cập đến doanh nghiệp có vốn đầu tư nước ngồi, doanh. .. tất doanh nghiệp mà xuất số trường hợp phát sinh 12 lĩnh vực ngành nghề kinh doanh định nên việc nghiên cứu loại thuế không tiêu biểu cho doanh nghiệp Do đó, nghiên cứu khơng tn thủ thuế doanh. .. nữa, trường hợp nghiên cứu người nộp thuế doanh nghiệp sở pháp lý để xác định nghĩa vụ thuế doanh nghiệp thơng tin phản ánh kết kinh doanh tình hình tài mà doanh nghiệp kê khai BCTC nên việc nghiên