What Drives Voluntary Tax Compliance? Insights from Digital Content Creators in Vietnam

The digital content industry, encompassing online education, entertainment, and ecommerce, has witnessed remarkable growth with substantial revenue generation largely driven by the expansion of social media platforms.Nevertheless, tax administration within this sector continues to face considerable challenges, primarily due to a lack of transparency and difficulties in accurately collecting data from individual content creators.This study employs a quantitative research approach to evaluate the current state of tax compliance, and proposes solutions for more effective tax administration.Data were collected from 291 digital content creators operating across various platforms throughout Vietnam.The survey questionnaires were distributed via email, and the collected data were subsequently analyzed using SmartPLS 3.2.9.The reliability of the measurement scales was assessed using Cronbach's alpha.The results indicate that the independent variables, most notably tax awareness and the perception of tax authority power, exert a significant positive impact on the voluntary tax compliance behavior of digital content creators.Drawing on these findings, this study proposes several policy recommendations to enhance voluntary tax compliance.These include promoting greater tax awareness and voluntary compliance among the content creator community, strengthening tax management through closer collaboration between tax authorities and local administrations, and intensifying tax inspections and audit activities.