Assessing the factors influencing tax governance and administration for information technology enterprises: A fuzzy AHP approach

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Abstract

The rapid digitalization of business operations has introduced unique challenges for tax administration, particularly in the context of information technology (IT) enterprises (Heering et al., 2025; Mpofu, 2022). These challenges extend beyond administrative efficiency to encompass broader issues of tax governance and regulatory coherence, especially as Vietnam adapts its fiscal system to the fast-changing digital economy. Effective tax governance requires coordination between institutional design, regulatory clarity, and enterprise compliance behavior. In Vietnam, where digital economic growth is accelerating, tax authorities face increasing pressure to modernize administrative frameworks and respond to the evolving nature of intangible and cross-border transactions. This study aims to identify and prioritize the key factors affecting tax administration effectiveness for IT enterprises in Hanoi, using a multi-criteria decision-making approach based on the fuzzy analytic hierarchy process (FAHP). Drawing on expert input from tax officials, policy researchers, and industry professionals, the study applies three FAHP techniques to evaluate the relative importance of a hierarchical set of criteria and sub-criteria. The results consistently highlight tax authority efficiency as the most influential factor, particularly the clarity of regulations, competence of tax officers, and audit transparency. Enterprise-level factors such as managerial tax literacy and legal risk awareness also play critical roles. The findings provide actionable insights for policymakers and business leaders, emphasizing the need for institutional reform, strengthened tax governance, taxpayer education, and adaptive regulatory strategies in the digital economy.

Keywords: Tax Administration, Information Technology Enterprises, Fuzzy AHP, Digital Economy, Multi-Criteria Decision Making, Tax Compliance

Authors’ individual contribution: Conceptualization — N.T.B.; Methodology — N.T.B. and T.B.T.V.; Formal Analysis — T.B.T.V.; Investigation — Q.H.D.; Data Curation — Q.H.D.; Writing — Original Draft — N.T.B.; Writing — Review & Editing — Q.H.D.; Visualization — Q.H.D.; Supervision — T.B.T.V.; Project Administration — N.T.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: H26, H83, O33

Received: 15.07.2025
Revised: 18.10.2025; 19.01.2026
Accepted: 20.02.2026
Published online: 24.02.2026

How to cite this paper: Bui, N. T., Vuong, T. B. T., & Do, Q. H. (2026). Assessing the factors influencing tax governance and administration for information technology enterprises: A fuzzy AHP approach. Journal of Governance and Regulation, 15(2), 24–35. https://doi.org/10.22495/jgrv15i2art2