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Factors Affecting E-Invoice Fraud: Evidence From Vietnam

Author

Listed:
  • Le, Xuan Truong
  • Nguyen, Hoang Tuan
  • Nguyen-Phung, Hang Thu
  • Le, Anh Tuan

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.

Suggested Citation

  • Le, Xuan Truong & Nguyen, Hoang Tuan & Nguyen-Phung, Hang Thu & Le, Anh Tuan, 2026. "Factors Affecting E-Invoice Fraud: Evidence From Vietnam," AGI Working Paper Series 2026-06, Asian Growth Research Institute.
    • Handle: RePEc:agi:wpaper:02000270
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    File URL: https://agi.repo.nii.ac.jp/records/2000270
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    References listed on IDEAS

    as
    1. Henry Kaiser, 1974. "An index of factorial simplicity," Psychometrika, Springer;The Psychometric Society, vol. 39(1), pages 31-36, March.
    2. Pamela Murphy & M. Dacin, 2011. "Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations," Journal of Business Ethics, Springer, vol. 101(4), pages 601-618, July.
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