Từ khóa:Chấp hành pháp luật, thanh tra, kiểm tra, Cục Thuế TP.HCM ABSTRACT The study was conducted to determine the factors affecting the sense of observance of tax legislation in HCMC Tax Department . Data in the oficial study was performed in questionnaire survey, the sample was selected by convenience sampling method with a sample size of 276 taxpayers in the Tax Department. HCM . Based on the method of Cronbach’s Alpha reliability and ANALYSIS EFA EXPLORE FACTOR to measure the convergence of the variables. Regression analysis is meand for testing hypotheses and research model . The study results showed that the factors affecting the sense of observance of tax legislation: Tax Compliance, Tax Inspection, Perceptions of fairness , Operational eficiency of the tax authorities, Knowledge of the taxpayer’s tax, penalties and Awareness of crime, inancial status of the taxpayer, the tax issue . Based on the regression equation shows, the eight variables included in the model are positively correlated with the effectiveness of law enforcement activities at the same level . The article also discusses the main indings and propose solutions to raise awareness of the tax legislation of the taxpayer. Keywords: law observation, inspector, examination, HCMC tax department Tôn hất Viên (*) (*) TS. GV. Trừng Đại ḥc Kinh tế - Kỹ thuật B̀nh Dương
