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errors. Accountants are not only responsible for completing tax returns but also for
regularly updating themselves on the latest regulations and guidelines to adjust
accounting procedures to suit the specific characteristics of businesses in Hanoi.
- In reality, the greatest need of household owners is not theoretical documents but
immediate support. Therefore, the most practical solution currently is for the Hanoi tax
authorities and the city government to build and strengthen a support system based on
community connections in each residential area. Instead of relying solely on the tax
authority's personnel, Hanoi could pilot a digital support group model in neighborhoods.
In this model, individuals with technological expertise or households that have
successfully transitioned to digital accounting will act as key figures supporting their
neighbors. Being guided by familiar people living in the same area will create a
comfortable atmosphere, helping households feel more confident when accessing
accounting software and electronic invoices without worrying about professional
communication barriers. Furthermore, to ensure that support is truly effective,
authorities need to shift their approach from waiting for people to seek their help to
proactively reaching out to them. Online support channels such as Zalo or community
groups on social media in each ward and commune need to be operated effectively,
where local tax officials can respond quickly in simple language, answering everyday
questions about tax declaration and payment.
- Household businesses with high-frequency but low-value services should be
encouraged and supported in implementing technology solutions deeply integrated into
point-of-sale (POS) systems. This would allow for the automatic generation and printing
of electronic invoices simultaneously with customer payment receipts, eliminating the
need for any manual intervention from the seller. This seamlessly integrates the tax
accounting process into the sales process, preventing disruptions or delays in customer
service. Simultaneously, tax authorities need more flexible regulations regarding end-of-
day data aggregation for small transactions, reducing the pressure on the businesses'
systems to transmit data in real time. Understanding the specific characteristics of each
business environment – from small grocery stores in narrow alleys to stalls in wholesale
markets – will make tax policies more relevant and practical, and also enhance the
awareness of business owners regarding tax compliance and the importance of good tax
accounting practices.
Research on tax accounting and factors affecting tax accounting of large
household businesses in Hanoi today has helped provide a comprehensive overview of
the tax accounting process for large household businesses in Hanoi's digital economy.
The research clearly identifies the specific characteristics of tax accounting for large
household businesses in Hanoi and assesses the influencing factors . Based on these
findings, the study proposes several directions to improve tax accounting for large
household businesses in Hanoi, contributing to overcoming difficulties in complying
with tax and accounting laws and promoting the sustainable development of large
household businesses in Hanoi today../.

References
[1]. Ahmed Ebrahim, & Abdel Fattah, T. (2015). Taxation, corporate governance and
initial compliance with IFRS in emerging markets: The case of income tax accounting in
Egypt. Journal of International Accounting, Auditing and Taxation, 46–60.

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