¹Thi Lam Anh Nguyen, ²Phuong Ha Bui, ³Hien Trang Nguyen, ⁴Cam Van Le

^1,2,3,4Banking Academy of Vietnam, Hanoi, Vietnam

DOI : https://doi.org/10.58806/ijsshmr.2025.v4i5n12

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ABSTRACT

This study investigates the factors influencing compulsory tax compliance behavior among digital content creators in Vietnam, a sector experiencing rapid growth amid evolving digital tax regulations. A quantitative approach was used to collect data from Google Forms sent via email and social media, receiving 282 participant responses. The SmartPLS 3.0 software was used to analyze the data collected through the survey process. The results of the study indicate that four factors influence compulsory tax compliance of content creators in Vietnam: Tax fairness, the power of tax authorities, tax awareness, and tax complexity. Policy recommendations are proposed to improve tax administration and support digital content creators to effectively meet their tax obligations in Vietnam’s dynamic digital economy.

KEYWORDS:

digital content, content creators, tax administration, compulsory tax compliance, Vietnam

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