VNUHCM Journal of Economics - Law and Management

Employer brand attractiveness, brand value experience, and applicants’ intention to apply: The moderating role of social media

2026-01-16T17:58:51+07:00

Research on the factors inﬂuencing candidates' application intentions, aimed at helping businesses develop eﬀective strategies for attracting and retaining talent, has become a topic of particular in- terest among researchers and human resource managers. This study examines the relationship between the level of employer brand attractiveness, brand value experience, and application inten- tion, while also assessing the moderating eﬀect of social media. The hypotheses are developed based on the aﬀect infusion model and empirical ﬁndings from previous related studies. Data were collected through a survey of 345 ﬁnal-year students majoring in business and management at several major universities in Ho Chi Minh City, focusing on their evaluations of the organizationswhere they had completed internships. These participants were chosen because they represent a segment of future job applicants with direct, recent exposure to employer branding eﬀorts through internship programs. The data analysis, using a structural equation modeling approach with the par- tial least squares method, conﬁrms the reliability of the measurement scales, along with the convergent and discriminant validity of the measured variables. The results also show that the ﬁve components of employer brand attractiveness, namely interest value, social value, economic value, development value, and cooperation value, positively inﬂuence the employer brand value experience, which in turn has a positive impact on candidates' application intentions. In addition, social media not only directly aﬀects application intention but also plays a positive moderating role in the relationship between brand value experience and application intention. Based on these ﬁndings, the study proposes key managerial implications to help businesses attract potential candidates, especially recent graduates, through employer branding strategies, enhancing the quality of students' internship experiences , and optimizing the eﬀectiveness of social media channels.

Risk-based tax audit: Evidence on relevance, effectiveness, and efficiency

2026-02-04T14:58:43+07:00

Tax auditing in the public sector plays a crucial role in enhancing the transparency and accountability of tax authorities through tax administration based on taxpayer risk assessment. Tax data are typically large-scale and complex, making traditional inspection, investigation, and auditing activities less effective in preventing or mitigating tax fraud. The adoption of a risk-based tax inspection and audit approach is considered an optimal solution, aligning with the global trend of shifting from coercive enforcement toward encouraging voluntary tax compliance. The objective of this study is to evaluate the appropriateness, effectiveness, and efficiency of tax authorities’ risk-based tax inspection practices. The research data comprise tax inspection and audit results from 2022 to 2024, along with audit reports issued by the State Audit Office (SAV). The analytical strategy employed in this study is inductive analysis combined with triangulation validation. The research findings indicate that the selection of taxpayers for audit based on tax authorities’ risk assessments does not adequately align with the actual risks posed by taxpayers. Furthermore, the effectiveness of tax authority inspections remains insufficient, and the overall efficiency is low. These results highlight the need for a comprehensive tax risk assessment system reform. Such reform should involve integrating cross-sectoral and multidimensional data, reducing the reliance on annual quotas to select taxpayers for inspection, and establishing independent feedback audit mechanisms. Together, these measures would significantly enhance the appropriateness, effectiveness, and efficiency of tax administration activities, thereby ensuring greater transparency and fairness within the tax system. This study offers critical insights that can support policymakers in enhancing risk-based tax audit frameworks, thereby strengthening tax governance and contributing to the sustainable development of public financial management.

Scope of fulfilling property obligations of the deceased- Legal perspectives, shortcomings and proposals for reform

2026-02-05T15:14:26+07:00

The article titled “Scope of fulfilling property obligations of the deceased—Legal perspectives, shortcomings, and proposals for reform” concentrates on analysing one of the essential issues in the law of inheritance, which is the extent to which heirs are required to fulfill property-related obligations that the deceased had not completed prior to death. Pursuant to Article 615 of the 2015 Civil Code of Vietnam, the scope of fulfilling such obligations is determined based on the timing of the estate division: in cases where the estate has not yet been divided, the obligations are to be fulfilled using the estate itself; in cases where the estate has already been divided, each heir must fulfill the obligations within the limits of the portion of the estate they have received. However, in practice, the understanding and application of this provision remain problematic, with many instances of confusion and lack of uniformity. In this research, the author also seeks to further analyze the determination of the scope of fulfilling property obligations in situations where an inventory of the estate exists. On the basis of a comparative legal analysis between the laws of Vietnam, the French Republic, and the United States, the article clarifies several core issues: the joint and several liability of heirs in performing the deceased’s property obligations; the requirement to establish an estate inventory in order to clearly identify the basis and boundaries for obligation performance; and the treatment of fruits and proceeds derived from the estate, which must be considered within the estate’s scope for the purposes of fulfilling obligations. From the inadequacies and ambiguities identified through legal analysis, the author proposes improvements to the Vietnamese legal framework by concretizing and clarifying the provisions related to the scope of property obligations left by the deceased, thereby enhancing legal certainty and ensuring more consistent application in practice.