- 學位論文
The factors affecting the learning motivation of taxation officials in Tax Department of Ho Chi Minh City, Vietnam
The factors affecting the learning motivation of taxation officials in Tax Department of Ho Chi Minh City, Vietnam
並列摘要
Under Vietnam’s open policy, Vietnam’s economy has made a lot of positive changes. Its market economy usually regulated by the government has developed into a more autonomous mechanism, which can evoke potentiality and creativity of Vietnamese citizens and enterprises. Vietnam has become the 150th member of the WTO since January 11, 2007, which was a turning-point in the process of international economic integration. This new development of the country provides many opportunities as well as challenges. Globalization and international economic integration are the trends in the economic and social lives around the world. The implementation of the reform modernize taxation structure during the period of 2011-2020 has built up the foundation of a team work of Vietnamese tax staff that has virtues and talents. In this thesis, my study will focus on why the updating and enhancing tax-related knowledge have become necessary. In other words, the objective of this study is to find the factors which can influence the motivation of enhancing the taxation expertise of tax officials. The research process comprised of 2 stages: preliminary stage (qualitative research method) and official stage (quantitative research method). The qualitative method helps the author to construct the complete questionnaires for the survey. Data collected from the survey will then be analyzed using quantitative techniques to test the hypotheses and scale. At first, the author expected to run a large scale research on tax officers in different regions of Vietnam to have more generalized findings. However, due to the lack of time and resource (especially, finance), the author limited the scale of research to tax officers in the Tax Department of Ho Chi Minh City. The research model consists of 6 independent variables and 1 dependent variable. The sample size is 190 participants. The data was analyzed using SPSS software. Based on the regression analysis, the author confirmed that all the proposed independent variables have influence on the dependent variable. The influence levels of the independent variables in decreasing order are listed as the followings: (1) Promotion opportunities, (2) Colleagues, (3) Superior’s Recognition, (4) Personal need to work, (5) Training opportunities and (6) Job characteristics. The author hopes that the findings of this study may prove useful for the department and any other researcher who wishes to study in the same field.