Title: Financial revenues from land in Vietnam: factors affecting their collection

Authors: Pham Phuong Nam; Phan Thi Thanh Huyen

Addresses: Vietnam National University of Agriculture, Trau Quy Town, Gia Lam District, Hanoi City, Vietnam ' Vietnam National University of Agriculture, Trau Quy Town, Gia Lam District, Hanoi City, Vietnam

Abstract: The study aims to determine the factors affecting the collection of financial revenues from land. The study carried out a three-step survey through 400 householders to identify groups of influencing factors. Structural equation modelling (SEM) was used to assess the impact. Data checking was performed using SPSS20 and AMOS24 software. There are five groups of influencing factors. The group of human resources has the strongest impact, while the group of people having financial obligations has the weakest impact on the realisation of financial revenues from land. To better realise financial revenue from land, it is necessary to strengthen human resources, complete the land database, adjust the level of land financial revenue, complete administrative procedures, and raise the sense of law observance of people having land financial obligations.

Keywords: affecting factors; collection; financial revenue; land; Vietnam.

DOI: 10.1504/GBER.2024.136425

Global Business and Economics Review, 2024 Vol.30 No.2, pp.189 - 209

Received: 08 Mar 2022
Accepted: 24 Sep 2022
Published online: 01 Feb 2024 *

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