• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.7
• /
• pp.311-321
• /
• 2020

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach's Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-of-use positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user's attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.

• Proceedings of the CALSEC Conference
• /
• 2003.09a
• /
• pp.261-267
• /
• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.10 no.9
• /
• pp.4487-4507
• /
• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
• /
• v.25
• /
• pp.99-119
• /
• 2005

Recently, the export claims related to the compliance of the commercial invoice are increasing. This paper aims to review the basic requirements of the invoice, and two theories on the document compliance, i.e., the strict compliance and the substantial compliance, and to analyse the substantial compliance of the invoice through some recent cases under the UCP 500, ICC's opinions and the International Standard Banking Practice (ISBP). As regards the compliance of the invoice, a majority of the cases has held that it must comply strictly with the credit terms ("strict compliance rule"). However, a minority of courts and credit industry standards such as the UCP and ISBP published by ICC take a different approach, infusing the credit law notions such as equity, "substantial compliance rule", etc. The extent of the substantial compliance of the invoice is particularly explained in the above-mentioned invoice paragraphs of the ISBP and supported by a large number of ICC's official opinions. Especially, the parties and descriptions in the invoice must correspond with those in the credit, being not inconsistent with the other documents. Other issues related to invoices such as a tolerance of the quantity, the amount, and the number of originals or copies, etc. must comply with the credit terms substantially.

• International Journal of Computer Science & Network Security
• /
• v.22 no.11
• /
• pp.213-221
• /
• 2022

Intelligent Character Recognition System for Account Payable (ICRS AP) Automation represents the process of capturing text from scanned invoices and extracting the key fields from invoices and storing the captured fields into properly structured document format. ICRS plays a very critical role in invoice data streamlining, we are interested in data like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. As companies attempt to cut costs and upgrade their processes, accounts payable (A/P) is an example of a paper-intensive procedure. Invoice processing is a possible candidate for digitization. Most of the companies dealing with an enormous number of invoices, these manual invoice matching procedures start to show their limitations. Receiving a paper invoice and matching it to a purchase order (PO) and general ledger (GL) code can be difficult for businesses. Lack of automation leads to more serious company issues such as accruals for financial close, excessive labor costs, and a lack of insight into corporate expenditures. The proposed system offers tighter control on their invoice processing to make a better and more appropriate decision. AP automation solutions provide tighter controls, quicker clearances, smart payments, and real-time access to transactional data, allowing financial managers to make better and wiser decisions for the bottom line of their organizations. An Intelligent Character Recognition System for AP Automation is a process of extricating fields like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. based on their x-axis and y-axis position coordinates.

• Journal of Korea Multimedia Society
• /
• v.13 no.12
• /
• pp.1786-1797
• /
• 2010

Automatic understanding of contents in document image is a very hard problem due to involvement with mathematically challenging problems originated mainly from the over-determined system induced by document segmentation process. In both academic and industrial areas, there have been incessant and various efforts to improve core parts of content retrieval technologies by the means of separating out segmentation related issues using semi-structured document, e.g., invoice,. In this paper we proposed classification models for text lines on invoice document in which text lines were clustered into the five categories in accordance with their contents: purchase order header, invoice header, summary header, surcharge header, purchase items. Our investigation was concentrated on the performance of machine learning based models in aspect of linear-discriminant-analysis (LDA) and non-LDA (logic based). In the group of LDA, na$\"{\i}$ve baysian, k-nearest neighbor, and SVM were used, in the group of non LDA, decision tree, random forest, and boost were used. We described the details of feature vector construction and the selection processes of the model and the parameter including training and validation. We also presented the experimental results of comparison on training/classification error levels for the models employed.

• Journal of Information Technology Services
• /
• v.3 no.2
• /
• pp.85-98
• /
• 2004

As the e-Commerce based on the XML technology is getting bigger, user authentication, integrity, non-repudiation and confidentiality has become important for security. Since the XML technology is widely used for exchanging information among the Internet e-business systems, the security of XML documents is essentially required and XML digital signature should be supported. To support the digital signature of XML documents, W3C proposed the XML-Signature specification as an international standard that describes five transform algorithms. In this paper, we design and implement a XML/PKI based digital tax invoice system. Our system supports the five transforming algorithms defined in the XML-Signature specification and exchanges digital tax invoices among enterprises securely. We design and implement the flexible and efficient system consists of reusable components using CBD(Component Based Development).

• The Journal of Society for e-Business Studies
• /
• v.16 no.3
• /
• pp.263-274
• /
• 2011

The KEC XML Electronic Tax Invoice v3.0 which is a typical example of XML document was developed in 2009 according to the amendment of the Value Added Tax Law in 2008 that obliged all the corporation business to issue tax invoices electronically and submit them to the National Tax Service. The issue and submission of those tax invoices has been implemented since Jan. 2011 through a pilot test in 2010. It has some differences in aspect of standard, developing subject, technologies, and operation with the previous version of it. Above all, it is the first case of the XML document being developed based on international standard and methodologies and distributed nationally. This study aims to guide the future development of same kinds of standard XML document by arranging the development and distribution processes of XML Tax Invoice comprehensively.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.10 no.2
• /
• pp.377-387
• /
• 2009

Digital signatures not only provide a way of guaranteeing the integrity of data but also establish the identity of the signer. However, basic digital signature format which contains only the signature of the signer does not guarantee the correctness of its creation time, and it can not remain valid over long periods. This paper proposes a system which integrates timestamp service into digital signatures. The system provides online services for the creation and verification of long term digital signatures which can give the guarantee of the correctness of their creation times and can be proved to be valid over long periods. The proposed system can be used in the various areas such as e-commerce contracts, document archival services, and invoice applications, which requires long term digital signatures. The proposed system is tested with the KRISS timestamp service system.

• The Journal of Society for e-Business Studies
• /
• v.21 no.3
• /
• pp.79-99
• /
• 2016

Supply network of automobile part is addressed with the e-invoices generated at real time. Automobile is composed of 8 modules. Firms which produce these modules are defined as the first outsourcing firm. Brake is the part of power control module and so, brake manufacturing firm is called the second outsourcing firm. In this paper, the third supply networks of brake manufacturing firms is analyzed with e-invoices and social network method. At the node-level, the third outsourcing firms are classified into 3 categories, interator, allocator and hub with respect to their role at the ego-network of each brake manufacturing firm. At the network level, A2, one of 3 brake manufacturing firms have more outsourcing firms and bigger centrality than the other brake manufacturing firms. Intre-firms trade patterns are, also, analyzed by using the degree of trade dedication with respect to the modes of business. It is shown that trade pattern of retail, commodity brokerage firm, rubber and plastic manufacturing firm are hierarchical trade because their degree of trade dedication is almost near to 1.