Factors affecting the decisions of tax compliance selection of Vietnamese enterprises: A mega data analysis

The decision to comply with taxes by a business depends on the business's choice of behavior, especially the nature of its operations. The research on mega data to find relationships in the economy is urgent, including the logistics industry. Improving logistics efficiency in countries is a necessary goal in countries to increase their ability to contribute to the economy. Researching the impact of tax compliance of logistics enterprises through a survey of 404 logistics enterprises in Vietnam and through quantitative analysis using SPSS software, the research results show that enterprises with high financial efficiency have a higher level of tax compliance, at the same time, enterprises with high quality human resources are likely to have a higher level of tax compliance. The research results also show that highly efficient logistics activities of enterprises are likely to have a higher level of tax compliance, at the same time, appropriate national tax policies are likely to help enterprises have a higher level of tax compliance.