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- The research results show that tax and accounting regulations are relevant to
large business households in Hanoi (PL). It has a positive impact with the strongest
influence level ( =0.483) on tax accounting for large household businesses . This research
result is consistent with the authors' initial expectations.
- The research results show that accounting proficiency has a positive impact with
the second level of impact ( =0.342). This research result is consistent with the authors'
initial expectations.
- The research results show the scale of production and business operations and the
awareness of large household business owners in Hanoi (SX). It has a positive impact at
the third level ( =0.338) on tax accounting for large household businesses in Hanoi. This
research result is consistent with the authors' initial expectations.
- The research results show that support from tax authorities and city government
has the lowest positive impact ( =0.158) on tax accounting for large household
businesses in Hanoi. This research result is also consistent with the authors' initial
expectations.
- Based on the order of influence of the factors, combined with qualitative research,
the authors will propose appropriate solutions in order of priority to improve tax
accounting in large household businesses. The group will focus on issues related to full
compliance with relevant legal regulations, updating new regulations, improving the skills
of accountants, and enhancing the awareness of household owners regarding tax
accounting.
4. Conclusion
To further improve tax accounting at large household businesses in Hanoi, based on
the research results, the group has put forward several suggestions, including:
- Establishing a highly interactive digital legal ecosystem across Hanoi, rather than
relying solely on imposed regulations, is crucial. Relevant tax and accounting law
implementation guidelines should be formalized into model procedures for each industry
group, allowing businesses to automate invoice issuance and data transfer directly on
smartphones or standard cash registers. Legalizing open data connectivity standards will
help taxpayers avoid dependence on a single software provider, thereby reducing initial
infrastructure investment costs. Furthermore, the legal framework needs to include a
flexible transition mechanism to reduce the severity of penalties in the initial phase.
Instead of immediately applying heavy financial fines for technical errors in invoice data
transmission, regulations should prioritize electronic warnings and remote
troubleshooting support through a centralized management system. Hanoi City could
issue specific policies to support the costs of maintaining digital signatures and dedicated
bandwidth for businesses that effectively implement online declarations.
- Accountants in household businesses need to shift their work methods from
manual data entry to automated data control. Specifically, accountants should proactively
establish a process for digitizing input documents using recognition technology as soon as
a purchase transaction occurs, ensuring all expenses are stored as valid electronic files
and can be reconciled instantly. Professionalism is also demonstrated by accountants
mastering the skills of managing electronic invoice systems generated from cash registers,
ensuring 100% of sales transactions are invoiced on time and data is transmitted
smoothly in real time. Mastering this technology not only reduces the burden of end-of-
period tax filing but also helps household businesses optimize their tax obligations
transparently, completely eliminating the risk of administrative penalties due to technical

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