刊行物

内容紹介

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.