Tax Compliance, Trust Capital, and Firm Value in an Emerging Market: Evidence from Vietnamese Listed Financial Institutions
In the digital era, tax compliance served as crucial capital. This study examines the impact of tax compliance, proxied by the effective tax rate (ETR) and validated by book–tax differences (BTD) as an alternative proxy, on the firm value of listed financial institutions in Vietnam from 2018 to 2023. Utilizing a compre...