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On the development of an electronic invoicing solution to integrate SMEs with a tax-collection egovernment-platform

Abstract:

Electronic invoicing is a control mechanism that provides validity in terms of legal as well as tax issues. Unfortunately, due to the mandatory use of this mechanism, a technological barrier for Small and Medium Enterprises appeared, which need to be solved. This study aims to develop a private e-invoicing solution provided under the Software as a Service business model. Such solution may enable the integration of taxpayers with the e-government platform provided by the State, applying certain benefits given by the Cloud Computing. We have used for the development of the Web solution, an UML-Based Web Engineering methodology with a Unified Modeling Language. In order to secure transmission of communications, we have used channels via HTTPS and SSL. Similarly, SOAP has been used for the issuance and authorization of electronic vouchers with the e-government platform. In order to prove and validate the results of this study, the emission data of at least 10 users were evaluated for samples for a period of about 18 months. The provided information reflects the volume and issued types of vouchers, as well as their rejection rate by the tax agency. The results demonstrate that the proposed and implemented solution fulfill the needs of taxpayers, and additionally allows a more efficient control to the collection agency.