CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN HÀNH VI TUÂN THỦ THUẾ THU NHẬP CÁ NHÂN TẠI THÀNH PHỐ HỒ CHÍ MINH


TRƯỜNG ĐẠI HỌC CÔNG NGHỆ TP.HỒ CHÍ MINH
KHOA KẾ TOÁN – TÀI CHÍNH – NGÂN HÀNG

MÔN PHƯƠNG PHÁP NGHIÊN CỨU KHOA HỌC
Đề cương nghiên cứu:
CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN HÀNH VI
TUÂN THỦ THUẾ THU NHẬP CÁ NHÂN
TẠI THÀNH PHỐ HỒ CHÍ MINH
GVHD : PGS. TS. Nguyễn Minh Hà
Lớp: 14SKT11
Học viên: Nhóm 1A
 
  !!"
# $!%&'()
* !%(+!
, -!./(0
Thành phố Hồ Chí Minh, tháng 04 năm 2015
1234'5'126764!)!8'9'!:'!4-;;3<=!()
MỤC LỤC
7>
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 2
1234'5'126764!)!8'9'!:'!4-;;3<=!()
1. Lý do nghiên cứu
?6@A@0B!1''?C!'4DE!7F6%!GAH8I8)2!:67!7!JB
C!'4K52'4G8&2'9'!:2122!L!M12!')2!L!'06N!&'!52!L!M12!
'!4N2!G'!4'!!JB21!9NO)!4'MP22Q'!4'G!R'!S2!&
'5'!&8TB!9AF+OS26+'!U@K34''5'2125K!&I'4'
C&G6Q'"8)'>GI'/'"V8W2XARDE!78)DN6N@
!Y0
&2'9'!:'!4'!!JB21!9!R6@A@0F6%!+OS22!0

9M12!!)"W2!4'!!JB21!92MZNBB!Q920'['\'!
76%6?F6%!'!2!09M12!!)"W2'0K1']!!7!JBC!'4K52
'4
;5'!!4)32)2!4'['\20'0'FM5'!9M12!G
4/^^_W2!4'['\`Gab'!]64^*6E2!4C!0@b!c0
2!4O"d22@212!'!48)O7']!2e'@'!4Mf''!41'!'!]+'!'g
'!4'S2'!G'06N2N'!4MZ)32)K'\'0M5'!9
M12!!)"W2
S8)0!IOhOJ'G''!f38&2'9'!:212K36%!2:'!4!
!JB21!9O)2Q'!4'8)!IL2!658WDE!73!G'!S2'.8i2j
21234'5Af'2JB@!!"V648&2'9'!:'!40'!U8g
KG2!"2N!H!2P8H!I34'5'126764!)!8'9'!:'!4
'!!JB21!92:"U7B'!4!RkB2!0!)K@Oh!0)'!&2!L!
M12!'!4N2!8)2128/A@B!1BOJ'8H'!4N6?6@A@02N6"d2
!&'!5'!4'!5!f'GB!!dB+'!UG!&'!5'!4B!@6.'6"d22123
2Q8H2XARGl)G!A.2!G'.0'!JOd2!0"U7B'!4N2!L!O)
Oh>0G'X2!\6H')mnCác nhân tố tác độngđến hành vi tuân thủ thuế thu nhập
cá nhân tại địa bàn TP.HCM”
2. Đặt vấn đề
H'))3!2P!I!9'5'126764!)!8'9'!:'!4+
!9'5'gX'"UC!'4oDE!7G'gB!L2pK'!48)'gB!L"U7BG
M6Ndh@B!1B)2pK'!42QB!@O)6?C!34C!L2!"U7B
'!4'9'!:!&K@%A)!2PO)'!)!B!5(+!L=!93O)7'
6%B!"p2NM5'!'g'!4GB!L8)'!C!12'!729M12!ARGb2@
"W2G!"M5'!'g'!4'!!JB21!9AR#_b'!4'!!JB21!9
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 3
1234'5'126764!)!8'9'!:'!4-;;3<=!()
2@"W206NG4B!1'!&6k212!9'5G6%!O"d6"d2P2'12672:
2!k64!)!8'9'!:'!4'!!JB21!96+'!U6"6"d2@B!1B
!0)'!&'9'!:'.693MZNBB!QOW8)0'F'!'!42:2@"W2

!NMq>TX!]!6%!O"d6?C!1B!18)C!r6%!!9'5)0
'126764!)!8'9'!:'!4'!!JB21!9=P267@!!"V2:'g
!9'564!)!8'9'!:g6N6"212@B!1B!R920'L!'S
3&'9'!:'!48)'/+'!2!0;uếs
3. Câu hỏi nghiên cứu
J8/6"d2'!S2!&!R'@OU!29!tm
o !9'5)0'126764P2'9'!:'!4'!!JB21!9u
o @B!1B2pA@6?21!9920P267'9'!:B!1BOJ''!4u
4. Mục tiêu nghiên cứu
J8/!"W64T2'm
o !J>&8)6%!O"dP2@!!"V2:212!9'564:0'9'!:'!4
'!!JB21!9
o "6"d2!I@B!1B2pA@!R'!k26v3"U7B'!4'9'!:'!4
'!!JB21!9'5'!p
5. Các khái niệm
5.1. Tuân thủ thuế
 &2'9'!:'!42:"U7B'!4'."W2'K36%!V2128/A@B!1BOh
'!c0J'6%!G!%6%!G!X'"G2128/A@!"W>iOK8)6"d2K3
6%!'FK1'V'!U6?!&'.2/2P8)0H`2:J'w@h!4M5
`_x^^axw()3yxx^^a2:w52(7C!01zGC{!\B'!P^8)J'Mq
6FG  AF  M  7'  M5  6H  2:  J'  w@  h  !4  M5  x^xw(#  )3
^xx^2:w52(7OK64!|8T2:"U7B'!4!"Mm
H`!|8T2:"U7B'!4
/Ch'!4GMq>TEM5'!4'!c0K36%!2:B!1BOJ'
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2!%'12!!&'"W2B!1BOJ'8H'L!2!L!D12G''!S2G6Q36:2:!+Mp
'!4
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'!c0K36%!2:B!1BOJ'

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8T'!4GC!f'g'!48)0>%2!B!@CC!'!X'8H'!4
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 4
1234'5'126764!)!8'9'!:'!4-;;3<=!()
aJB8)0!016pG2!P'g2!0"U'!c06kM5O"dG2!:
O0.G1'%'!S2'!!'01C!A1!)!01G22fB>%2!8T'!c0K36%!2:
B!1BOJ'
`2fB2!L!D12G6Q36:GC%B'!U'!X'G')O&OK648&2
D126%!!|8T'!4GM5!&8)7>0>%2!2:')C!0@V'.9
!)'!"p.G'F2!P2'L>TC!12~@'!L2!8&2'L!'!4GC!'!4G7B
'!4'!c032Q2:2pKK@Oh'!4
_!fB!)!K34'6%!G'!XA10G32Q2:2pKK@Oh'!4G2X
2!P2K@Oh'!4'!c0K36%!2:B!1BOJ'
y!%'12!!&'!S2!&!|8T'!4'!c0K36%!2:B!1BOJ'
'0'"U!dB"U6.>&'!c0B!1BOJ'!0$26.>&'!c0:3K3H'!3
$'"U7B'!4'!S2!&'!:'T28H'!4MK36%!
 9'!:'!4O)7''!J'IB!P2'.B6?D126%!p@2!€2Q!?R
'9'!:'!4OK648&2!0)'!)!'f'2@212!|8T'!4'!c0K36%!
2:B!1BOJ'7'212!'S3&8)6Q36:•!c0='•^^^sG'L2!AV3<
!%=G^#s
 !c03<!%!!(0)•^sG'9'!:'!4O)8&22!fB!)!!|8T2:
"U7B'!4'!c06kOJ'6%!GA0+212!0.'676/ChGCC!GA10
210G7B'!4f'C{MS8B!.)0Df'!&V7''0212C!9'6H>i
64MSC!X'9'!:V212P267C!12!
 !c02!vS2!9‚G'!S2'!!|8T'!4+A57>2pA@m6/
Ch'!4•cM''0sGC!A10'!4•ƒO0ƒ'Dc'sG6H2!€!C!A10
•20c2'>c2O'0s8)7B'!4•B3c'0ƒ'D>cs0)G'9'!:'!42j
A0+mIMFM12!2!P'gG!.2!'01'!c02!vS28)2!fB!)!K34'6%!
2:2pK'!4
5.2. Không tuân thủ thuế

 ()!8C!X'9'!:'!4O)!)!8'18WK36%!'.H`2:J'w@
h!4M5`_x^^axw()3yxx^^a2:w52(7C!01zGC{!\B'!P^
8)J'Mq6FGAFM7'M56H2:J'w@h!4M5x^xw(#
)3^xx^2:w52(78)'18W212!%6%!G'!X'"G2128/A@
!"W>iOK
 !]!'!P2C!X'9'!:'!4C!12!m•sC!X7B'UC!'!4'!72Af'
C{O0.)0~•sC!XCC!'!!JB!J6"d2''UC!'!4~8)•#s@'!
!JB2!%'!4AR212!CC!C!X6k!IC!0@<@GO0.'gG!3
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 5
1234'5'126764!)!8'9'!:'!4-;;3<=!()
C!f'g•0>•y_#sG!"p']!@>.3}!'4„OA!'C!N
^o^#G!"p#a@'!&MS'9'!:'!4s
 !c0(MMcO>c•yyysG>!H2pK'!4Mq>T!IB!"pB!1BGC…
'!J'C!12!!R60P2672:212!9'5'126764MSC!X'9'!:
'!4G!"'S'2N!!N!9'5OWO)!N!9'5DE!78)!N
!9'521!9+'!U2N7'C4'OJRGP267'9'!:'!42:†
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!IA52@!DE!7C!12!
 FK1'GC!X'9'!:'!42N!I!]!'!P2A?!&Mm
!J!0$2C!X7B'UC!'!4~
}!'!!JBC!X2!L!D12~
}!C!5212C!0@6"d2@'g~
8}!X7B'!46Q36:G6k!.
6. Cơ sở lý thuyết
6.1. Những vấn đề cơ bản về thuế TNCN
a Khái niệm thuế TNCN
!4'!!JB21!9O)O0.'!4'S2'!61!8)0'!!JB'!S2!J
6"d22:21!9'07'C{'L!'!4!f'6%!•'!"UO)/sC!XB!9
A&'+52B!1'M!'!!JB•"U!&B8T!4•^^sGGiáo trình
pháp luật thuếG()7Gz!L!'%o()!2!L!G'L2!AV3<(0)G

^#s
a Đặc điểm của thuế thu nhập cá nhân
- )7'O0.'!4'S2'!'!4OX'.02@121!$8H'!465
8W"U2!%'!4"U2!%'!4C!N2N'!?2!3?1!$8H'!42!0
"UC!1293O)O0.'!4OK'S2'4B64OdL2!2:"U2!%'!4G>0
6Nf'!.32@8)><A%B!@P
- 0'!S2!&8'j6H'4'2XAR'!!JBI212'QOWB>92"G'!4
'!S2!&6H'4''!!JB'!c03'e2B!!dB8WC!@/'@'!4
06NG'!4Mf''!"U6"d2'!4'C4'!c0A?'!4O3'4
- }!12!r8W'!41'!G'!4O)O0.'!42N2!k'\642@!2:
"U2!%'!4'!XK212K36%!@'g2!021!9"U2!%'!4'!X
K212K36%!@'g2!021!9"U2!%'!48)!I"UB!T'!72
12K36%!@'gNBB!Q2!0'!4'!S2!&3'e22XAR
'!c02!H>\2'06H'4''!!JB2:"U>9=$'C!122j'.0MS6+
'!J2:DE!7N2!C!1B>TOJ''!4
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 6
1234'5'126764!)!8'9'!:'!4-;;3<=!()
- 5'"d2!%'!4G'!!JB2!%'!42:'!4f'6>.8)B!P2'.B
0)G>0B!@'!S2!&T2'6H'4'2XAR'!!JB'!4
2NA?'!4C!1B!P2'.BX'12K@Oh'!'!42C!X6p@8)6j
!t!H8H'L!''!S22:"U2!%'!4g6NO)2!B!L!)!'!2:
'!4'/G6?@AW'2!B!L'!"U1B>TA&B!1BC!f'g'!4'.+
2!'@
a# Vai trò của thuế TNCN
)7'A7B!J2:!&'!5'!4G'!4'!!JB21!98g212
8'j2!:342:'!4N2!G8g2N2128'j)212O0.'!4C!12
C!X2N6"d2
 58WHC!'4oDE!7m
- .0OJB+')2!L!2!09M12!!)"W2!4O)+'!2!:342:
9M12!!)"W2G'06N'!4'!!JB21!9O)7''0!IA7B!J

K'\2f'!)!'!4N2!2NB7'B!QK'\6?'.0
+')2!L!2!0!)"W2!4'!!JB21!96"d2'L!8W>&7GC!@
/'.0+'!2!09M12!f'OW2.!6NG'!4'!!JB21!9'12
67'S2'4B8)0'!!JB2:>92")"U>92:Af'C{K52)02
6H058)25e2N'!!JB)32)206?9206UM58J'
2!f''!'!Q!4'!!JB21!9OX2NMS'/!!2!N28WMS
'/O2:'!!JBA]!K96Q"U
- NBB!Q'!S2!&2XARDE!7!S2!&2XA/DE!7O)7''0
!"8'jK'\2:'!4N2!G0)8W'!4'!!JB21!9
88W8&2'!S2!&A?'!4O…'4'gB!QG'!4'!!JB21!96E'!S2
!&6"d28&26H'4''!!JBG6@A@02XAR'0DE!7
- H'4''!!JBG'>8)'4'C&!4'!!JB21!922N'12>T
6H'4'8|X658WHC!'40.'!4)36H'4''S2'4B'!!JB21!9
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2:21221!9A%@g6N2Q!)!01G>%2!8T@MZ'126764M@Df'
- NBB!QB!1'!&'!!JBAf'!dBB!1B!S2'46E2!P!!HC!0@'!
!JB2:7'M521!9!J6"d2'g8&2'!S2!&212!)!8Af'!dBB!1B!0$2
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Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 7
1234'5'126764!)!8'9'!:'!4-;;3<=!()
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212'!XM5K36%!'0X!]!2!L!'!P26E6"d2!2P'!S2!&
'0212!2PC!12!1!1)3'N'e'C4'K@8)C4'OJ2:212
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6?6"212AR2!P'!S2!&2!P!!32!5O.212'12672:

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Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 9
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a Các nhân tố tác động đến hành vi tuân thủ thuế TNCN
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6764'L!'9'!:'!4
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Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 10
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"U7B'!4G@2!B!LK@OhG2!B!L'9'!:G'g6NNBB!Q920P2
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"U7B'!4
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'!P2'9'!:2:"U7B'!4C4'!dB8W!†'d"U7B'!4'0'9'!:
B!1BOJ''!4m936"d220O)7>'H6Hf'K'\'02X'12K@
Oh'!4G6M98)0@K34'2123!9>i64212!)!8OJ'!4
Df'B!1''g!9'5h'!P22:"U7B'!4(0.'67'3'3HG!†'d
"U7B'!46N7'8'jK'\'08&2920h'!P2'9'!:
B!1BOJ''!42:"U7B'!4G!.2!4212!)!8OJ'!4'!XK8&2
kB2!0!\!?l212K3H!.G!|8T8)'12!!&8H'!42:]!'!c0
K36%!2:B!1BOJ'8)!?l212K36%!'02128/A@B!1BOJ''!4
2!"212!D126%!!|8T'!46?2N'!?'!S2!&8&2'9'!:B!1BOJ'
'!4'!JOd!f'
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8)B!v2!f'G6.06P22:2X2!P2K@Oh'!4O)34'52N'1267C!X!t
64h'!P22!fB!)!B!1BOJ''!42:"U7B'!48)C!@/OJ'!4
2:!\7>)3'1267'S2'4B64!9'52p!78)1BOS2'
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 11
1234'5'126764!)!8'9'!:'!4-;;3<=!()
0X'"UO)8&2)2X2!P2'!4iS2GO2!L!G'!:'T22X
C!Gl)'!]h'!P2'9'!:2:"U7B'!4MZ6"d26@A@0G212!)!8
OJMZC!N2N2p!7'!S2!&8)"d2O.
- @212!'!:'T2!)!2!L!'!4'!c0!"W'.06HC&'!JOd'562!0
"U7B'!4'08&2'!S2!&'9'!:B!1BOJ''!4+'!UG8&2C?
'G1M1'K1']!'!S2!&2:2X2!P2'!4G2:"U7B'!42QB!@
'4!)!'!"UD38)2!$'2!Z6?6@A@0!&K@2X'128)!.2!4212
'2S2GOJ
- 920!&K@!0.'67K@Oh'!4G2!k'\2X'12C?'G'!!'
'!48)!&OS22:212A&B!1B2"’2!4GDqOh8B!.8H'!4m(&OS2G!&
K@2:!0.'67K@Oh'!4N2!G2X'12'!!'GC?'8)DqOh8
B!.8H'!4NO)34'5'S2'4B!f''126764h'!P28)C!@/'!S2
!&!)!8OJ2:"U7B'!4'0'9'!:B!1BOJ''!406NG
!0.'67'!!'GC?'8g2N'12>T1M1'G61!1K1']!'9'!:

8g2N'12>T/gG/6c8)DqOh212'"U!dBOJ'!4(0.'67
DqOh8B!.G2"’2!4'!4!!G2XAR2MZO)!.2!4212
!)!8OJ8H'!4
7. Giải thiết nghiên cứu
()!8'9'!:'!4A%'1267AVm
- !L!M12!'!4G
- X'12K@Oh'!4G
- !:'T2!)!2!L!G
- z12Mf'A%C?'8)
- ‘'!P22!fB!)!'!4
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 12
1234'5'126764!)!8'9'!:'!4-;;3<=!()
8. Phương pháp nghiên cứu và mô hình nghiên cứu
8.1. Phương pháp nghiên cứu
;q>TB!"pB!1B6%!'L!6?DcD•'G!&'!5!N8)'N'e''f'2@
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M1!8)'4!)!B!9'L2!>IO&
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2fB'!XKA@29!t9!t6"d2'!4'C4'2pMVOh'!34'8)212A4
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8.2. Mô hình nghiên cứu
_ Mô hình nghiên cứu
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9. Đối tượng và phạm vi nghiên cứu
9.1. Đối tượng nghiên cứu
1265'"d7B'!4
9.2. Phạm vi nghiên cứu
6%A)!)!B!5(5!L=!
10. Dữ liệu nghiên cứu
10.1. Nguồn dữ liệu
 Nguồn dữ liệu thứ cấp: Tài liệu, khảo sát và nguồn khác
- .B2!LGA10210GA102!L•.B2!L)2!L!G.B2!L-!1''?Š(7!JBG.B
2!L!4!)"W2G“s
- -!"p'&'3H'!Xm8G”>0G“
- }4'K@2122726H'GC!@0M1'8)!2P
 Nguồn dữ liệu sơ cấp:
- (thC42122!38H'!4
- }!@0M1'21!97B'!4
10.2. Phương pháp lấy dữ liệu
- -!"pB!1BB!t8f
- @29!t
11. Ý nghĩa và hạn chế của luận văn nghiên cứu
11.1. Ý nghĩa của luận văn

Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 13
1234'5'126764!)!8'9'!:'!4-;;3<=!()
H')!2P)36cO.7'M5h!|8H'!S2'<2!0!I"U
O)2X'12K@Oh'!4G212!)O)2!L!M12!'08&2!"W>i'!S2'!
'!4'!!JB21!9T'!?!"Mm
- =7'O)GC4'K@!2PMZNBB!QkB!I!)O)2!L!M12!!?A4'
!pI8H21234'52!L!'126764!)!8'9'!:'!4H)3MZNB
B!Q'.02pMV2!08&2A!)!2128/A@!"W>i'!S2!&2!L!M12!!I
!&!pG920h'!P22!fB!)!B!1BOJ''!42:2X>9&'
- (O)GC4'K@!2PkB2!021A7'!4!?l!p'9Oh8)!)!82:
"U7B'!4'g6N2N'!?'!S2!&2X'12K@Oh'5'!pG@'!f''!9
M12!2!0!)"W2
- O)GC4'K@!2P)3kB2!0A@'!9'12@2N'!C4'!P28H'9
'!:'!42:†2">9!RB!T28T2!02X8&22:]!
- 5O)GM5'!'!4'!!JB21!92N'5267'/!!!f''0!&'!5'!4G
6+'!UM5'!'!4'!!JB21!92:'!)!B!5(+!L=!2!4#_b2@
"W206NG678!dBOh'L!'9'!:'!4'!!JB21!9'.693MZNB
B!QK'\8)0M5'!'!4'!!JB21!9N8)'F'!'!42@
"W2
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 14
1234'5'126764!)!8'9'!:'!4-;;3<=!()
11.2. Hạn chế của luận văn
J8/!2PW2!€'!S2!&'6%A)!)!B!5(+!L!
=!G!"8J3C4'K@B!9'L2!2N'!?2!"6.>&6"d22!0'F'!?"U7B
'!4
12. Kế cấu dự kiến của luận văn nghiên cứu
!"pmW'!&6H')
!"pmpMVOh'!34'
!"p#m-!"pB!1B!2P8)X!]!!2P
!"p*m-!9'L2!C4'K@!2P

!"p,m}4'OJ8)C4!%
13. Tiến độ thực hiện nghiên cứu
STT Nội dung Thời gian
 z93>S6H2"p ^x^`‡#x^`x^,
 pMVOh'!34' ^x^_‡#x^_x^,
# =X!]!!2P ^`x^y‡*x^yx^,
* H'‡!4'C4A@29!t ,x^y‡#^x^yx^,
, H'‡!'!JB>IO&•DqOh>IO& ^#x^‡^#xx^,
a 4'OJ8/ ^,x‡^,xx^,
` F!dBOJ8/ ^,x‡^xx^,
_ 7BOJ8/ ,xx^,
Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 15
1234'5'126764!)!8'9'!:'!4-;;3<=!()
14. Tài liệu tham khảo
DANH MỤC TÀI LIỆU THAM KHẢO
 z9"U8)3<]!!4•^#sG!J>&212!)!8
OJ'!4GTạp chí Tài chínhG;5y‡^#
 3<(0)•^#sGHoàn thiện quản lý Nhà nước đối với thuế thu nhập
cá nhân ỏ Việt NamGJ14M|C!'4G"U.!\2}!'4w52
>9
# 3<=!()•^*sGNghiên cứu quyết định mua và sự lựa chọn của
khách hàngG"U.!\2=V-(=G!)Df'A@}!'4
* 3<!)!B!k2•^#sG920!&K@!0.'67K@Oh'!4'!
!JB21!9'g'HO"pG'H2XGTạp chí Phát triển & Hội nhậpG;5#
•#so!1ox^#GBB`o^
, 3<!%=•^#sGTác động của xác suất bị kiểm tra tới hành vi tuân
thủ thuế của người nộp thuế tại Tp. Hồ Chí MinhGH')!2PC!0
!\2G"U.!\2}!'4-(=
a 3<!%!!(0)•^sG!36HGiám sát tính tuân thủ pháp luật
thuế ở Việt Nam.

` -!.!%!38)27MS•^#sGCác nhân tố ảnh hưởng đến tính
tuân thủ thuế thu nhập cá nhân đối với hộ kinh doanh cho thuê nhà trên địa
bàn quận Phú NhuậnGH')!2PC!0!\2G"U.!\2}!'4
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2!:!|&'C!NzGC{!\B'!P^'!XK)3y'!1/
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/^^`
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2:w52!7"W27!jDE!72!:!|&'C!NzGC{!\B
'!P*'!XK)3^'!1/^
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Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 16
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Nhóm 1A – Lớp 14SKT11 – HUTECH Trang 17