2411-14062411-140610.17059/ekon.reg.2025-4-19Exploring the Links Between Tax Education, Tax Awareness and Tax Compliance Among Students in VietnamИсследования влияния налогового образования и осведомлённости на налоговую дисциплину студентов во Вьетнамеhttps://orcid.org/0000–0003-3920–6463MacThi Hai YenМакЙен Тхи Хайyenmh@neu.edu.vnNational Economics UniversityНациональный экономический университет21412071220Copyright © 2025 Thi Hai Yen Mac2025Thi Hai Yen Machttps://creativecommons.org/licenses/by/4.0/https://www.economyofregions.org/ojs/index.php/er/article/view/1184https://www.economyofregions.org/ojs/index.php/er/article/download/1184/494

In Vietnam, tax non-compliance remains a significant issue, contributing to a large tax gap, and improving voluntary compliance is crucial for the country’s economic growth. This research contributes to understanding how tax education influences compliance through awareness, addressing a gap in the literature, particularly in emerging economies like Vietnam, and offering valuable insights for regional economic development strategies This study investigates the relationship between tax education and tax compliance, focusing on the mediating role of tax awareness among university students in Vietnam as future taxpayers. A quantitative approach was applied with a sample of 513 university students from various institutions across Vietnam. The survey was distributed through both direct email and online platforms to ensure diversity in responses. Data was analysed using SPSS 25, with Cronbach’s Alpha used to assess reliability and Confirmatory Factor Analysis to evaluate the measurement model. The findings from Structural Equation Modelling reveal that tax awareness significantly mediates the relationship between tax education and tax compliance, with a positive impact on compliance behaviour (coefficient = 0.777*, p = 0.000). However, tax education alone showed no direct effect on compliance behaviour (p = 0.218). Based on these results, the study suggests several policy recommendations: (1) enhancing tax education programs through transparency and technology, (2) integrating tax education into early curricula, and (3) using interactive e-tax platforms to increase accessibility. These strategies aim to promote tax compliance and contribute to sustainable economic growth in Vietnam and similar emerging economies.

Во Вьетнаме несоблюдение налогового законодательства является серьёзной проблемой, которая приводит к недополучению налогов, поэтому повышение налоговой дисциплины граждан имеет большое значение для экономического роста страны. При этом данная проблематика недостаточно изучена применительно к странам с формирующейся экономикой, таким как Вьетнам. В настоящем исследовании рассматривается взаимосвязь между налоговым образованием и налоговой дисциплиной, при этом особый акцент делается на роли налоговой грамотности среди студентов как будущих налогоплательщиков. Исследование построено на количественном анализе результатов опроса 513 студентов из различных вузов страны. Анкетирование осуществлялось как напрямую, через электронную почту, так и через онлайн-платформы для обеспечения разнообразия ответов. Данные обрабатывались с использованием программного пакета SPSS 25; надёжность измерений оценивалась с помощью коэффициента Кронбаха, модель измерений проверялась с помощью конфирматорного факторного анализа. Результаты структурного моделирования показали значимость налоговой осведомлённости, поскольку она выполняет роль связующего звена между налоговым образованием и налоговой дисциплиной, то есть повышение налоговой осведомленности положительно влияет на поведение налогоплательщиков (коэффициент = 0.777*, p = 0.000). При этом само по себе налоговое образование прямого влияния на налоговую дисциплину не имеет (p = 0.218). Показано, как налоговое образование через повышение осведомлённости влияет на налоговую дисциплину. На основе полученных результатов предложены следующие рекомендации для развития региональной налоговой политики: (1) совершенствование программ налогового образования через повышение прозрачности и внедрение соответствующих технологий; (2) включение налогового образования в учебный план на младших курсах вузов; (3) использование интерактивных онлайн платформ для повышения доступности налоговой информации. Эти меры направлены на стимулирование налоговой дисциплины и поддержку устойчивого экономического роста во Вьетнаме и других странах с развивающейся экономикой.

tax awarenesstax compliancetax educationtaxpayerstax policyemerging economiesналоговая осведомленностьналоговая дисциплинаналоговое образованиеналогоплательщикиналоговая политикастраны с развивающейся экономикой

This research is funded by National Economics University, Vietnam.

Исследование было выполнено при финансовой поддержке Национального экономического университета, Вьетнам.

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