Exploratory Factor Analysis on determinant factors to tax evasion behavior: Vietnamese personal income tax case

Abstract

Theoretical underpinnings and prior works have shown a dozen of determinants to tax evasion behavior. Some suggests categories of variables have been identified in tax evasion literature; however, these groups are manually divided basing on historical record of literature. Therefore, the study would base on data survey questionnaire on Vietnamese personal income tax case and apply Exploratory Factors Analysis technique to test and figure out determinant factor groups. The result suggests that there are four main determinant factors groups to tax evasion behavior, including deterrence factor, government performance factor, policy fairness factor, and tax knowledge factor