24 CHAPTER SOLUTIONS AND RECOMMENDATIONS 5.1 Orientation of administrative procedure reform and modernization of the tax industry Firstly, Developing IT application for user Secondly, developing and perfecting IT applications in the operation of tax authorities: Thirdly, developing and perfecting the information exchange system with state agencies: Integrating and connecting with information systems and databases of ministries and branches on a national scale, based on the "Comments framework." create an e-Government platform 5.2 Some proposals to the Tax Authority to improve the satisfaction of businesses for online tax services 5.2.1 Enhance the level of safety and security of the system 5.2.2 Improve the quality of online support services 5.2.3 Enhance corporate confidence in online services and tax authorities 5.2.4 Solution to improve the effectiveness of online tax services 5.2.5 Improve website quality and transmission quality 5.3 Other solutions and recommendations INTRODUCTION Rationale of the research The urgency of the research topic is reflected in the theoretical, practical and clarified in the research context: the strong development of ecommerce in general and online tax services in particular in Viet Nam Customer satisfaction is a positive result of exchanging behavior between service providers and customers Researching customer satisfaction in areas is not a new issue However, most of the satisfaction research approaches the satisfaction and application in traditional fields such as education, tourism, telecommunications, business In theory, research space appeared when considering the customer satisfaction with the public sector in general and the tax sector in particular In some recent studies in developed countries, researchers have paid attention to this aspect However, the studies only revolve around public health services such as satisfaction with the quality of services of public hospitals, bus services but not much research on the tax industry In Vietnam, there are some scientists who are interested in this field but they are only qualitative and small-scale analyzes, so the number of research samples is not general and new The research applied in that locality as research by Do Thi Thanh Vinh (2014), Danang Institute of Socio-Economic Research and Development (2011), Nguyen Quoc Nghi et al (2015) A number of previous studies on online tax services have looked at people's satisfaction through a number of criteria such as convenience, ease of use, service quality, trust and risk tolerance (Hussein et al., 2010) Aldin et al (2016) also researched user satisfaction with online tax services and pointed out that system quality and information quality impact on user's satisfaction Evaluating the satisfaction of online tax services, Saha et al (2012) based on the Government's e-tax website as following: system 23 quality information and quality of information including the navigation and accessibility of the website Pinho et al (2008) also assessed customer satisfaction with online tax services through online service quality and pointed out that convenience impact directly and is a success factor of satisfaction with online tax services Thus, through previous studies on online tax services, the authors have assessed the satisfaction of online tax services through factors including convenience, service quality, trust, information quality, but not to mention the impact of trust on tax authorities on online taxpayers’ satisfaction In this research, the author will mention the trust on tax authorities to find out its impact on business satisfaction Vietnam is moving gradually to the administrative service to meet the requirements of innovation and international integration In service administration, customer satisfaction with public administrative service is the target to be targeted and also a measure of performance of state administrative agencies Besides, the trend of economic integration in the region and in the world is getting deeper and stronger The development of tax policies should be compatible with tax administration, ensuring international standards towards modernization in order to create a favorable business environment, attract domestic and foreign investment To this, the application of information technology in tax administration is becoming extremely important to create high adaptability of domestic and foreign enterprises, as well as improve service quality, provide tax information for taxpayers quickly and conveniently Online tax declaration and payment (electronic) is an inevitable trend as well as a new breakthrough in administrative procedure reform, modernizing the tax industry step by step The overall program of administrative reform (PAR) in the 2011-2020 period of the Government aims: by 2020, the satisfaction of people, Figure 4.2 SEM model Standardized coefficient: Satisfaction = 0.237 efficiency + 0.454 safety and security + 0.227 Web design + 0.277 Trust in Tax authorities + 0.293 service quality + 0.242 Trust in the internet We see: β2> β5> β4> β6> β1> β3 so the factors affecting the satisfaction of the enterprises in turn are the safety and security, service quality, Trust in Tax authorities, Trust in the internet, efficiency, web design 22 4.3.7 Enterprises on satisfaction level The average value of overall satisfaction of enterprises for online tax services is 3,8491 According to the above convention, they feel satisfied with the online tax services provided by the tax authorities 4.4 Testing the difference in enterprise satisfaction with online Tax services The test results show that there is a difference in satisfaction among enterprises of different sizes The larger enterprise scale, the higher satisfaction with tax services 4.5 The impact of factors on enterprise satisfaction with online tax services organizations and enterprises towards the service of administrative agencies will over 80%, for public non-business units reaching over 70% in order to raise the national competitiveness, meeting Vietnam's integration needs with countries in the region and the world Resolution No 19 / NQ-CP, dated August 13, 2014, directs state administrative agencies to promote administrative procedure reform, shorten the process, reduce the time and cost of implementing administrative procedures, ensuring publicity, transparency and improving the responsibilities of state administrative agencies The resolution required until the end of 2015, some targets reached the average of the ASEAN-6 group In order to achieve this goal, the Ministry of Finance has directed the General Department of Taxation to develop an action plan to focus on reforming administrative procedures related to tax and customs in order to improve the business environment to attract investment and improve national competitiveness Therefore, assessing the satisfaction of taxpayers will be an important suggestion with the planning and implementation of administrative reforms for administrative and professional agencies in general and tax authorities in particular Improving the level of taxpayers' satisfaction with online tax services is necessary for the tax industry to make timely adjustments, thereby building a reliable, fast and safe system to meet the requirements of the quality management system according to TCVN ISO 9001: 2008 to improve service quality, maximum support and create favorable conditions for taxpayers in implementing tax policy On the other hand, measuring the satisfaction of taxpayers in general and enterprises in particular is the best way to assess the performance of the government process restructuring Enterprises are the main objects that the government provides products or services Enterprises satisfaction also stems from customer satisfaction, which is the feeling of pleasure or disappointment when comparing products / services to their 21 wishes (Kotler & Keller 2006) Current research on satisfaction is about customer satisfaction The study of enterprise satisfaction is almost adjusted from research on customer satisfaction and mainly about electronic websites (Liu et al., 2010; Li & Song, 2012) or different types of public services (Zou & Ma, 2009; Chen & Cao, 2013) E-government (e-gov) is the use of information technology (especially the Internet) to support government activities, attract citizens and provide government services (Chandler & Emanuels, 2002) E-government need a change in government's management model The result of traditional government processes is low efficiency and difficult coordination It can not adapt to egovernment environments Government process restructuring comes from the process of restructuring business processes, being the nucleus of egovernment (Ye, 2007) Measuring enterprise satisfaction is the best way to evaluate the performance of government process restructuring because the ultimate goal of e-gov The results show that the scale is suitable for market data, convergence, high reliability scale, discriminant value is achieved According to Vietnam’s annual e-commerce report, information technology in Vietnam has potential It becomes strong development trend in the future However, there are limitations from the environment such as security, personal information security, law enforcement; issues of ensuring security, transaction safety and creating customer satisfaction from enterprise; a matter of awareness and belief from users In Vietnam, the e-tax service started in August 2009 through the online tax filing system (iHTKK) which was first piloted for enterprises in Ho Chi Minh City, Hanoi, Da Nang and Ba Ria - Vung Tau So far, the Tax Department has implemented the tax declaration and electronic tax payment for 63/63 provinces and over 300 subordinate of Tax Departments, the number of enterprises currently paying tax is over 80% However, enterprise that pay taxes online still have some problems, such as not really 4.3 Assessment of enterprises on factors affecting satisfaction of online tax services 4.3.1 Efficiency For the effectiveness of the online tax service, enterprise highly evaluated time and cost efficiency 4.3.2 Safety and security The average value of an enterprise's assessment of the safety and security of online tax services is 3,1386 According to this result, they feel the safety and security of the service is at an average level 4.3.3 Web design The average value of an enterprise's assessment of the web design of online tax services is 3,0917 According to this result, they feel the web design of the service is average 4.3.4 Service quality The average value of an enterprise's assessment of the service quality of online tax services is 3,1304 According to this result, they feel the service quality of the service is average 4.3.5 Trust in the internet The average value of an enterprise's assessment of internet confidence in online tax services is 3.1167 According to this result, they feel the faith in the internet of services is on average 4.3.6 Trust with tax authorities The average value of an enterprise's assessment of its belief in tax authorities for online tax services is 3,1018 According to this result, they feel faith in the tax of the service is at medium level 20 The results of KMO coefficient = 0.737> 0.5 and Barlett's test have a value of 3504,347 at the significance level of Sig = 0.000