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E-Invoicing, Tax Audits and Tax Compliance [PDF]
Journal of Development Economics, 2023 Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT ...
Christos Kotsogiannis +3 more
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TAX MANAGEMENT LEARNING MODEL USING E-INVOICE METHOD
International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2022 To facilitate the preparation of tax reports, namely providing information to the parties in need that will be used to make comparisons, assess the ability of a company, as well as as a guide for decision making. In order to fulfill the above objectives, tax reports must be comparable.
Fitriani Saragih +2 more
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Deployment of e-Invoice in Croatia
Proceedings of the Third International Conference on Software and Data Technologies, 2008 Deployment of e-Invoice infrastructure promises great savings in business transactions costs. But, due to slow transition from socialist economy, Croatia has just begun planning deployment of e- Invoice infrastructure in accordance with recently released national strategy for development of e- Business.
Mornar, Vedran +2 more
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E-invoicing: A Catalyst for Digitalization and Sustainability [PDF]
OrganizacijaAbstractBackground and PurposeDigitalization brings a wide range of opportunities for both digital and sustainable transformation. One of the first steps on this journey is the digitization of business documents and digitalization of business processes. The European Commission has recognised the advantages of digitalization, particularly in the context
Bojanc Rok +2 more
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Literature Review on e-invoicing and Tax Compliance
Universidad Ciencia y TecnologíaThe article systematically reviews the scientific production on the relationship between electronic invoicing and tax compliance. Through the PRISMA approach, 12 studies selected in the Scopus database during March 2025 were analyzed, considering their thematic relevance, methodological robustness, and contextual diversity.
Hernan Duenas Caillahua +3 more
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Optimizing E-Invoicing Rollout: Adaptive E-Invoicing Rollout (AER) Framework for Navigating Malaysia's Digital Transformation [PDF]
Proceedings of International Conference on Artificial Life and RoboticsKoh Chee Hong, Abdul Shibghatullah
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Electronic document management system – E-invoicing
Science Almanac, 2015 E.I. Sorina
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E-invoicing – Case Study in Serbia
Proceedings TIE 2022, 2022 The paper analyzes the application of e-invoices on a sample of public and private sector entities. The purpose of this paper is to point out the advantages and disadvantages of e-invoices in the first phase of their implementation. routing within offices and automatic synchronization of data upon receipt.
Milorad Murić +3 more
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Assessing the electronic invoicing potential for private sector firms in Belgium [PDF]
, 2016 Governments around the world identify the advancement of electronic invoicing in businesses as crucial for tackling administrative burdens. This paper examines, for the first time, the potential cost savings of e-invoicing in Belgium.
Marneffe, Wim +2 more
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E-governance, accountability, and leakage in public programs : experimental evidence from a financial management reform in India [PDF]
, 2019 Can e-governance reforms improve government policy? By making information available on a real-time basis, information technologies may reduce the theft of public funds.
Banerjee, Abhijit +4 more
core +2 more sources