An Application of Fraud Diamond Theory in Measuring Import Tax Fraud: A Case Study of the Customs Department of Long An Province

Abstract

The objective of the study is to identify and appraise determinants of import tax fraud in the Customs Departmant of Long An province. In this study, data was collected from import businesses in Ben Tre, Tien Giang and Long An provinces with a sample of 486. The empirical model has been built based on the fraudulent diamond theory. Using qualitative and quantitative approaches, the results show that all the hypotheses are statistically significant. Based on main findings of this study, we suggest some policy implications the we believe will support the detection of fraudulent behavior.