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Abstract
This study measures and compares tax avoidance activities among companies in various industries listed on the Ho Chi Minh City Stock Exchange (HoSE) from 2017 to 2022. The methodology includes statistical analysis and comparison of the Effective Tax Rate (ETR) with the Statutory Tax Rate (STR) and in-depth analyses to compare the actual tax rates across different sectors. The primary data source consists of financial information from companies' financial statements collected from the FiinPro database provided by Fiingroup. The findings reveal differences in tax avoidance across industries, with the Consumer Goods and Utilities sectors exhibiting tax avoidance behaviors. In contrast, other sectors did not demonstrate significant tax avoidance during the study period.