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This is the first book studying and researching on tax evasion behaviour basing on individual taxpayers´ perspectives. People and Governments usually pay attention to enterprises´ tax violation. However, even the majority of tax evasion caused by corporate, the owners and the operators of those companies are humans. So, the deep roots of tax evasion would originate from people´s intention. Therefore, to solve the issue, it´s important to start with human beings. The book uses the questionnaires and interviews data from 420 survey respondents in Vietnam, which was conducted in 2017. By applying both regression and descriptive analysis methods, findings are shown and discussed to figure out the fact number and the implying issues. Accordingly, the Governments should find ways to build up the people´ trust and belief on its performance in order to address the tax evasion, instead of applying hard deterrence sanctions. Besides, a good tax education system is not to train people and learners to become excellent and professional in tax issues, but to educate them with the ethics of tax. This book can change people and the Governments´ mindset and strategies in dealing with tax evasion.

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Thu Hang, Nguyen
With 12 years of teaching experiences on tax subjects in Foreign Trade University, being a taxpayer and findings from the research in this book, I realise that tax evasion is not only an economic issue, but also a social issue. People who understand taxes well don´t want to pay taxes because it lacks of belief on their Government performance.

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