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
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