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Keywords: H29
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (2): 286–303.
Published: 22 August 2025
... Vietnam COVID-19 M41 H29 G30 Vietnam is suitable for our study for several reasons: Firstly, Vietnam is known for its strong efforts to collect corporate income tax (Doan et al., 2022). However, it faces challenges such as serious tax corruption and tax evasion (Doan et al...
