FACTORS AFFECTING E-INVOICE FRAUD: EVIDENCE FROM VIETNAM

Xuan Truong Le, Hoang Tuan Nguyen, Hang Thu Nguyen-Phung and Anh Tuan Le

No 2026-06, AGI Working Paper Series from Asian Growth Research Institute

Abstract: This paper reflects the results of a survey of businesses in Vietnam to understand the factors affecting e-invoice fraud. Using survey data from Vietnamese enterprises and hypothesis testing grounded in fraud theories, this study examines key determinants of einvoice fraud. In parallel, it reviews the current legal and institutional framework governing einvoice management in Vietnam. Based on the empirical findings, the paper proposes policy recommendations in three areas: (i) strengthening the legal framework, (ii) enhancing information technology applications, and (iii) improving tax audit effectiveness.

Keywords: E-invoice; Fraud; Prevention; Legal Framework (search for similar items in EconPapers)
Date: 2026-03
New Economics Papers: this item is included in nep-ict and nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://agi.repo.nii.ac.jp/records/2000270 (text/html)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable
https://agi.repo.nii.ac.jp/record/2000270/files/WP2026-06.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agi:wpaper:02000270

Access Statistics for this paper

More papers in AGI Working Paper Series from Asian Growth Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by ().