HOẠT ĐỘNG CÔNG CHỨNG TRONG KIỂM SOÁT GIAN LẬN VÀ THẤT THU THUẾ TỪ GIAO DỊCH BẤT ĐỘNG SẢN TẠI VIỆT NAM: PHÂN TÍCH PHÁP LÝ VÀ THỰC TIỄN ÁP DỤNG

Abstract

This study analyzes the important role of notarial activities in controlling fraud and preventing tax evasion in real estate transactions in Vietnam. Notarization ensures the legality and transparency of transactions while aiding tax authorities in accurately determining financial obligations. However, fraudulent practices, such as under-declaring transaction values, utilizing powers of attorney, or employing dual contracts, remain widespread, leading to significant state budget losses and diminishing the transparency of the real estate market. The research analyzes Vietnam’s legal framework governing notarization, real estate business, and taxation in real estate transactions, while comparing it with the legal systems of countries such as France and Germany, where notaries are granted broader authority to oversee and authenticate transactions. Based on this analysis, the study proposes the establishment of a centralized real estate database, the expansion of notaries’ powers, and improved coordination among regulatory agencies. These measures aim to enhance oversight effectiveness, prevent tax revenue losses, and promote the sustainable development of Vietnam’s real estate market.