标题：Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam
摘要：This study aims at discovering the relationship between the improvement in the capacity of tax
authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises
in four provinces/cities of Vietnam: Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province.
These are the first localities in Vietnam to establish the Division of Transfer Pricing Inspectorate
in local Tax Department, under the direction of General Department of Taxation of Vietnam.
The paper then proposes a further study on how the tax authorities of Vietnam should improve their
capacities to make FDI enterprises more compliant with the transfer pricing regulations in Vietnam.
The authors deploy the method of quantitative research through collecting self-administered closed
format questionnaires from people in charge of finance/accounting/transfer pricing of FDI enterprises
operating in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam. The
findings suggest that there was a strong probability that the capacity of tax authorities would impact
on the transfer pricing activities of FDI enterprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh
Duong of Vietnam. Vietnamese Government should enhance the capacity of the tax authorities;
establish Transfer Pricing Inspectorate Division in all local Tax Departments of Vietnam. The authors
believe that the improvement of tax officials’ capacity especially those in charge of transfer
pricing auditing will prevent the FDI enterprises from transfer pricing manipulation, hence these
enterprises will be more compliant to transfer pricing regulations of Vietnam. The most significant
value of the study is to support Vietnamese policymakers, especially those in the field of Finance
(Ministry of Finance, General Department of Taxation) to improve their capacity when carrying
out transfer pricing audit in FDI enterprises. The more transparent and aggressive the tax officials
are, the better these enterprises follow the regulations.
