Ranking the Factors Affecting Tax Administration Efficiency for Construction Enterprises: A Delphi-AHP Approach

Abstract

Tax administration efficiency plays a pivotal role in ensuring fiscal sustainability and fostering a transparent business environment, particularly in the construction sector, where financial complexity and regulatory demands pose significant challenges. This study aims to identify and prioritize the key factors influencing tax administration efficiency for transportation infrastructure construction enterprises in Hanoi, Vietnam. Employing a two-phase Delphi-AHP approach, expert consensus was first established through iterative Delphi rounds to refine a set of relevant criteria. Subsequently, the Analytic Hierarchy Process (AHP) was utilized to quantify the relative importance of these factors through structured pairwise comparisons. The results reveal that "Tax Policies and Regulations" is the most influential factor, followed by "Tax Administration Functions" and "Socio-Economic Environment." Among 27 sub-factors, the clarity and enforceability of tax policies emerged as the top priority. These findings offer empirical insights for policymakers and tax authorities to formulate targeted reforms aimed at enhancing the effectiveness of tax administration in the construction industry. The integrated Delphi-AHP framework also demonstrates its practical applicability in complex multi-criteria decision-making contexts related to public sector governance.