Tax Morale, Tax Rate and Voluntary Personal Income Tax Compliance Post-COVID-19 Pandemic: Evidence from Vietnam

This study investigates the factor influence of voluntary personal income tax (PIT) compliance in the Vietnam context post Covid 19 with perception of fairness as a mediating variable and tax rate as a moderating variable. The research data were collected on the Google Form platform, with 300 responses forwarded to the participants from November 1, 2024, and December 31, 2024. SmartPLS 3 was used to test this relationship in the proposed hypotheses. This study found the existence of all proposed relationships. A highlight of the study proved the existence of the mediating variable, perception of fairness, and the moderating variable, tax rate. However, the relationship between the tax rate and voluntary tax compliance shows the opposite result. Based on these results, the authors provide valuable suggestions to taxpayers and policymakers to improve PIT compliance in Vietnam.