Factors affecting the efficiency of internal control system at Dong Nai province tax department
Vol. 1 No. 15 (2023), Các bài báo
Vol. 1 No. 15 (2023)

Factors affecting the efficiency of internal control system at Dong Nai province tax department

Các bài báo
https://doi.org/10.61591/jslhu.15.313
Published 2023-12-21
Nguyen Van Hai
Lac Hong University, No.10, Huynh Van Nghe St., Buu Long ward, Bien Hoa city, Dong Nai, Vietnam
Bui Van Thuy
Lac Hong University, No.10, Huynh Van Nghe St., Buu Long ward, Bien Hoa city, Dong Nai, Vietnam
Phan Tien Dung
Dong Nai Provincial Tax Department, 1888/1 Nguyen Ai Quoc, Quang Vinh, Bien Hoa, Dong Nai, Vietnam
Nguyen Thanh Tung
Lac Hong University, No.10, Huynh Van Nghe St., Buu Long ward, Bien Hoa city, Dong Nai, Vietnam
Nguyen Van Dung
Mien Dong Innovative Technology University, National Highway 1A, Tran Hung Dao, Dau Giay, Thong Nhat, Dong Nai Province, Vietnam
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Keywords

Internal control system;
Effectiveness;
Dong Nai Tax Department.

How to Cite

Nguyen Van Hai, Bui Van Thuy, Phan Tien Dung, Nguyen Thanh Tung, & Nguyen Van Dung. (2023). Factors affecting the efficiency of internal control system at Dong Nai province tax department. ournal of cience ac ong niversity, 1(15), 6–11. https://doi.org/10.61591/jslhu.15.313
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Abstract

This study aims to identify factors affecting the effectiveness of the internal control system at the Dong Nai Tax Department, thereby assessing the impact of factors on the effectiveness of the internal control system in order to make recommendations to contribute to improving the internal control system to help the management make effective decisions. Exploratory factor analysis and multivariate regression analysis methods were used across 230 field surveys. The research results show that there are six factors positively affecting the effectiveness of the internal control system at the Dong Nai Tax Department. These factors include: control environment , risk assessment , control activities , information and communication , monitoring  and internal inspection department . These results will furnish the leadership of the Tax Department of Dong Nai Province with essential insights to facilitate effective management practices and improvements in the internal control system.

https://doi.org/10.61591/jslhu.15.313
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