What does this research mean for the field?

Legal modernization and digitalized tax enforcement significantly constrain corporate tax avoidance and strengthen tax compliance. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To investigate whether tax administration reform and technological enforcement mechanisms reduce corporate tax avoidance behavior.

August 26, 2026International Review of Public Administration

Tax administration reform and corporate tax avoidance: evidence from an emerging market

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Authors

DHDang Ngoc Hung

Discussion

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Overview

Quasi-experimental study demonstrates that digital tax administration reforms curb corporate tax avoidance in Vietnam, suggesting enhanced technological monitoring improves fiscal discipline.

Key Points

To investigate whether tax administration reform and technological enforcement mechanisms reduce corporate tax avoidance behavior.
Analyzed the institutional shock of Vietnam’s Tax Administration Law No. 38/2019/QH14, which introduced mandatory electronic invoicing and inter-agency data integration.
Employed a dynamic Difference-in-Differences (DiD) framework combined with Coarsened Exact Matching (CEM) and event-study specifications.
Digital tax enforcement significantly decreased corporate tax avoidance, demonstrated by reductions in both Abnormal and Total Book-Tax Differences (ABTD and BTD).
GAAP and Cash Effective Tax Rates (GAAP_ETR and CASH_ETR) increased progressively after the reform was implemented.
Firms demonstrated anticipatory compliance behaviors during the 2018–2019 legislative drafting period prior to formal enactment.

Cite This Study

Dang Ngoc Hung (2026) studied this question.

synapsesocial.com/papers/6a8e9b43451774b83f3b3e19 https://doi.org/10.1080/12294659.2026.2722702

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August 26, 2026International Review of Public Administration

Tax administration reform and corporate tax avoidance: evidence from an emerging market

View Full Paper

Ask AI

Bookmark

Authors

DHDang Ngoc Hung

Discussion

Member takes

Overview

Quasi-experimental study demonstrates that digital tax administration reforms curb corporate tax avoidance in Vietnam, suggesting enhanced technological monitoring improves fiscal discipline.

Key Points

To investigate whether tax administration reform and technological enforcement mechanisms reduce corporate tax avoidance behavior.
Analyzed the institutional shock of Vietnam’s Tax Administration Law No. 38/2019/QH14, which introduced mandatory electronic invoicing and inter-agency data integration.
Employed a dynamic Difference-in-Differences (DiD) framework combined with Coarsened Exact Matching (CEM) and event-study specifications.
Digital tax enforcement significantly decreased corporate tax avoidance, demonstrated by reductions in both Abnormal and Total Book-Tax Differences (ABTD and BTD).
GAAP and Cash Effective Tax Rates (GAAP_ETR and CASH_ETR) increased progressively after the reform was implemented.
Firms demonstrated anticipatory compliance behaviors during the 2018–2019 legislative drafting period prior to formal enactment.

Cite This Study

Dang Ngoc Hung (2026) studied this question.

synapsesocial.com/papers/6a8e9b43451774b83f3b3e19 https://doi.org/10.1080/12294659.2026.2722702

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