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The purpose of the article is to determine the conditions for imposing an obligation to pay tax under Article 108 Section 1 of the Law on Goods and Services Tax on a bailiff who documents an auction sale with VAT invoice in a situation where the tax authority considers that the invoice does not document a real economic event. The article focuses on the sanction-preventive legal nature of the provision of Article 108 paragraph 1 of the Law on Goods and Services Tax in the context of the legal role of the bailiff in the system of collection of this tax in the light of case law of the Court of Justice of the EU, administrative courts and the Constitutional Court. Celem artykułu jest ustalenie warunków nałożenia obowiązku zapłaty podatku na podstawie art. 108 ust. 1 ustawy o podatku od towarów i usług na komornika dokumentującego dokonaną sprzedaż licytacyjną fakturą VAT w sytuacji, w której organ podatkowy uznaje, że faktura ta nie dokumentuje rzeczywistego zdarzenia gospodarczego. Artykuł koncentruje się na sankcyjno-prewencyjnym charakterze prawnym normy z art. 108 ust. 1 ustawy o podatku od towarów i usług w kontekście prawnej roli komornika w systemie poboru tego podatku w świetle orzecznictwa Trybunału Sprawiedliwości UE, sądów administracyjnych i Trybunału Konstytucyjnego.

In this paper, a new vision- and grating-sensor-based intelligent unmanned settlement (IUS) system is proposed for convenience stores to automatically recognize the shopping behavior of customers, record their identities, and generate invoices. First, we design a new IUS architecture, which includes a shelf module and exit module. To achieve automatic settlement for each customer, a shopping event detection method is proposed. In this method, a vision-based human pose estimation algorithm is used to detect a human form standing in front of a shelf. The hand actions of each customer are detected by a grating sensor, and an image recognition method based on a convolutional neural network (CNN) is applied to recognize the items in the hands of customers. To reduce the image annotation workload, we propose a semisupervised training method for the recognition network. Based on hand action detection and item recognition, a shopping event recognition method is designed for the system, and a facial image of the customer corresponding to each shopping behavior is captured. Finally, each detected shopping event is added to the invoice of the corresponding customer via a facial recognition method. To verify the effectiveness of the proposed IUS system, we have built a handheld item image dataset and a shopping event dataset for an unmanned convenience store. The experimental results show that the proposed system can accurately recognize shopping behaviors and generate invoices.

In various cases of tax criminal acts, the board of directors is often subject to criminal liability on the grounds of being a signatory to the Tax Return (and/or Tax Invoice) and as a corporate organ that is deemed responsible for all company policies, activities, and operations. In addition, some cases of Tax Criminal Investigation impose criminal responsibility on the board of directors based on evidence of signature in the Tax Return and consideration of the principle of vicarious liability, which is the expansion or representation of liability for compensation under Private Law. This study aims to analyze the criminal liability doctrine adopted by Article 39A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) and whether corporations can be held criminally liable in the offense of that Article. The theory and concepts used are criminal liability and analysis of the elements of Article 39A of the UU KUP, the main doctrines of criminal liability, the definition of legal entities, corporate taxpayers, and corporate liability. The results of the study found that corporate taxpayers as corporations are the subject of criminal liability in Article 39A, in addition to individuals, and Article 39A adheres to the principle of no crime without guilt.

The transaction price for branded drugs in the United States often varies widely by the eventual payer, a fact that can complicate research and policy discussions surrounding drug pricing. We combine publicly-available data on branded drug prices from a host of sources—prices paid by Medicare (Parts B and D), the Veterans Affairs Administration (VA), those included in the Federal Supply Schedule (FSS), invoice prices paid by pharmacies described in National Average Drug Acquisition Costs (NADAC), list prices, and payments ultimately received by drug makers—to illustrate how prices vary across the U.S. market and how these relationships changed from 2010 to 2019. We document large variation across payers and find VA prices are generally the lowest, averaging nearly 50% below list prices during our study period, which is meaningfully lower than the average prices manufacturers ultimately receive. Some net prices, like those in Part D and average payments received by manufacturers, have diverged substantially from list prices in the last decade and are now much closer to the published VA and FSS prices. In part, this reflects unexpected net price increases among published VA and FSS prices that is worthy of future study.

Goods and Services Tax (GST) Accounting and Billing System is arguably one of the most complex Information Technology (IT) Systems in the world – in terms of scale, size, and complexity. Under Goods and Services Tax, the returns of the buyer’s will be auto filled by data from the returns done by sellers and invoices uploaded by him/her. The software will have to match the data automatically from the returns and uploaded invoices and accept/deny/modify these invoices. The uploading of duplicate invoice is not allowed by the Goods and Services Tax system. All payments, uploading of invoices and filing of returns will have to be done electronically by all taxpayers only through the Goods and Services Tax portal. Access to and use of technology is therefore crucial for all taxpayers registered with the Goods and Services Tax Network, without which they cannot conduct business. This paper intents a proper invoice generation through the software and application that will be uploaded on the Goods and Services Tax Portal for filing Income Tax Returns.

O Recurso Extraordinário n°574.706 julgado pelo STF em março/17, considerou inconstitucional o ICMS na base de cálculo do PIS/COFINS. Após 4 anos, em 2021, a modulação determinou que a exclusão do ICMS se dá pelo valor destacado em nota fiscal, contrariando a Receita Federal que havia determinado, através da Solução de Consulta n°13, que o valor a ser excluído era o ICMS a recolher. Objetivando identificar o benefício financeiro, recalculou-se as contribuições de 2018 e projetou-se para os demais períodos, uma amostra de 40 empresas tributadas pelo lucro presumido. Adotou-se uma pesquisa aplicada e quantitativa, sem adoção de métodos estatísticos. Assim, as empresas objeto de estudo, possuem aproximadamente R$ 1,5 milhão e meio pago a maior, representando uma redução de 15,30% para as indústrias e 23,28% para o comércio. Essas discussões tributárias demonstram como o profissional contábil necessita de atualização em relação as modificações tributárias e fiscais.

Auditors are often faced with reviewing a sample drawn from special populations. One is the special population where invoices are divided into two categories, according to whether or not invoices are qualified. In other words, the qualified amount follows a nonstandard mixture distribu- tion in which the qualified amount is either zero with a certain probability or the same as the known invoice amount with a certain probability. The other is the population where some invoices are partially qualified. In other words, some invoices have a qualified amount between zero and the full invoice amount. For these settings, the typical sample design is stratified random, with the estimation method employing a ratio type method. This paper focuses on efficient sample design for this setting and provides some guidelines in setting up stratum boundaries, calculating sample size and allocating sample size optimally across strata.

En el presente artículo se expone el proceso de implementación del proyecto consistente en la adecuación de tecnologías digitales para desarrollar una herramienta de servicio a la empresa NIZA Ingeniería S.A.S. El proyecto buscaba, principalmente, que la compañía se desmarcara de la competencia, ofreciendo a sus clientes una plataforma digital que le permitiera estar al tanto del estado y avances de los proyectos contratados con la misma. Para acceder a la plataforma diseñada se requiere únicamente tener acceso a Internet y algún dispositivo que permita el acceso al mismo, tales como: smartphones, tabletas u ordenadores. Para ingresar a la ventana de usuario cada cliente de la empresa contará con un usuario y contraseña suministrados por la misma. Dentro de la plataforma se podrá encontrar un listado de cada proyecto contratado por el cliente. Cada proyecto contiene la información pertinente del mismo, como son: el tiempo estipulado de ejecución, personal de la empresa encargado o los trabajos específicos a realizar. Se podrán descargar archivos relacionados al proyecto como la orden de compra o la factura asociada y además una pestaña para contenido audiovisual que contienen imágenes tomadas en el transcurso de las actividades del proyecto que permitan dar evidencia de los avances que se tienen. El desarrollo de la plataforma se dividió en cuatro secciones: diseño de la interfaz de usuario, FrontEnd, BackEnd y despliegue. Se implementaron las tecnologías más usadas en la comunidad de desarrolladores como fueron: PyCharm, como editor de código; Adobe XD, para el diseño; HTML y CSS, para FrontEnd; y MySQL, para la base de datos en el BackEnd. Finalmente se presentó la plataforma a los representantes de la empresa y se realizaron pruebas con proyectos en ejecución para verificar el funcionamiento de la aplicación.

This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a serious problem for the national governments, as it reduces the overall tax revenue. Tax authorities are looking for more opportunities to reduce the information asymmetries between them and the taxation subjects. Due to that, collection and analysis of big data seems to be an excellent opportunity to do so in the Slovak Republic as well. One of the biggest sources of big data in VAT in Europe and the world is formed by the so-called “real-time reporting” and electronic filing, since electronic filing is mandatory in the majority of EU countries nowadays. However, policy makers should bear in mind that the mere collection of data is not enough (Bal, 2014). The main subject of this paper is to find, analyse and take into account the most important measures of VAT in the context of digitalisation. In addition, this paper focuses on new trends and challenges for VAT in the Slovak Republic, which may follow the trends within the world.

Reakcja ustawodawcy na przestępczość podatkową odzwierciedla tendencje obserwowane w całej karnistyce, wynikające z poglądu, według którego przestępstwo stanowi dowód na wadliwie skonstruowane prawo, czego rezultatem jest narastająca niestabilność, kazuistyka i inflacja prawa z tendencją do rozszerzania zakresu kryminalizacji i zaostrzania penalizacji. W obszarze przestępczości podatkowej zjawisko to występuje pod hasłem „uszczelniania systemu podatkowego”.Ustawodawca, wypowiadając wojnę zwłaszcza oszustwom VAT, nie zaostrzył jednak kar za same te oszustwa, ale za zachowania znajdujące się „na przedpolu” oszustw, polegające na wystawianiu i obrocie nierzetelnymi fakturami oraz rachunkami. Przejawem tego jest w obrębie kodeksu karnego skarbowego drastyczne zaostrzenie w 2016 r. represji karnej za wystawianie i obrót nierzetelnymi fakturami oraz rachunkami, natomiast w obrębie kodeksu karnego – wprowadzenie kwalifikowanych typów fałszerstw dokumentów, których przedmiotem są faktury.Kolejnym przejawem omawianych tendencji był projekt obszernej nowelizacji kodeksu karnego skarbowego z grudnia 2018 r., którego istota sprowadzała się do dalszego rozszerzania zakresu kryminalizacji, zaostrzania penalizacji oraz wypaczenia ukształtowanej dotychczas racjonalnie zasady priorytetu egzekucji danin publicznych przed represją.Projekt ten jednak nie wszedł w życie, a zamiast tego ustawodawca od dwóch lat konsekwentnie cząstkowymi nowelizacjami rozszerza zakres kryminalizacji, obejmując nią zwłaszcza przypadki niedopełnienia lub niewłaściwego wykonania rozbudowanych obowiązków informacyjnych.Oprócz oszustw podatkowych zjawiskiem, które niepokoi organy fiskalne i ustawodawców wielu państw, jest tzw. agresywna optymalizacja podatkowa, w ramach której określone czynności, np. rozporządzanie majątkiem czy przekształcenia struktur gospodarczych, służą wyłącznie lub przede wszystkim redukcji obciążeń podatkowych. Kryminalizacja sięga zaledwie na dalekie „przedpola” tego zjawiska i polega na obwarowaniu sankcjami karnymi niedopełnienia lub niewłaściwego wypełnienia obowiązków raportowania tzw. schematów podatkowych, co ma w założeniu umożliwiać organom fiskalnym wczesną identyfikację tych zachowań podatników, które stanowią przejawy agresywnej optymalizacji podatkowej, i zastosowanie przeciwko nim instrumentów podatkowoprawnych służących zwalczaniu tego zjawiska.

The article presents the history of introducing the Central Registers of Invoices in Poland, on the examples of: Portugal, Spain, Hungary, Italy and Great Britain, as well as Brazil - the leading country from outside the EU, which already in 2002 began the digitization of the process of settling public liabilities for taxpayers. The content analyzes the no longer binding obligation to submit JPK files and the existing obligation to submit JPK_VAT files. The introduction of the Central Repository of Cash Registers was analyzed. The planned introduction of the KSeF system was also taken into account, the degree of implementation of IT systems in Poland compared to the leading EU countries and, contrary to numerous press publications, the thesis was made that, as of October 1, 2020, no Central Invoice Register was created in Poland, because the system used from that date JPK_VAT only replaced JPK files and VAT-7 declarations, without introducing a new obligation to provide all data contained in invoices. Finally, the plans of the Ministry of Finance related to the final implementation of the Central Invoice Register in Poland were presented.

Alami one of the fintech organizer platforms is registered and licensed at the OJK on May 27, 2020 under the company name PT Alami Fintek Syariah which has a Sharia based business type. Invoice financing in Alami is financing in the form of bill management services based on invoice evidence, either with or without a bailout (qard) given to business actors who have invoice to third parties (payor). The performance platform is inseparable from the company’s strategy that optimizes sector sector collaboration, industry and business projections, and retail optimization. The success of the Alami platform’s performance proves that Alami has won the trust of customers both from funders and also from recipients with a total of 272 existing lists of financing. Product of Alami according to the Fatwa DSN-MUI No. 117/ DSN_MUI/ II/ 2018, because the legal subject has met the requirements, namely there is an organizer (Alami), a recipient of financing (in this case 272 total financing lists) and providers of financing using al qordh and wakalah bil ujrah contracts who have entered into the DSN_MUI fatwa. Keywords: Alami, Fintech Sharia, Invoice Financing, Qard, Wakalah bil Ujrah.

This research tries to find out a methodology through which any data from the daily-use printed bills and invoices can be extracted. The data from these bills or invoices can be used extensively later on – such as machine learning or statistical analysis. This research focuses on extraction of final bill-amount, itinerary, date and similar data from bills and invoices as they encapsulate an ample amount of information about the users purchases, likes or dislikes etc. Optical Character Recognition (OCR) technology is a system that provides a full alphanumeric recognition of printed or handwritten characters from images. Initially, OpenCV has been used to detect the bill or invoice from the image and filter out the unnecessary noise from the image. Then intermediate image is passed for further processing using Tesseract OCR engine, which is an optical character recognition engine. Tesseract intends to apply Text Segmentation in order to extract written text in various fonts and languages. Our methodology proves to be highly accurate while tested on a variety of input images of bills and invoices.

In recent years, with the implementation of the policy of “Replacing Business Tax with Value-Added Tax” and “Streamlining Administration, Delegating Powers and Improving Regulation and Services” in China, criminals have been issuing false invoices, and such cases have shown a trend of high frequency in the category of economic crimes. Tax departments and public security departments are facing increasingly a serious crime situation that has created a new challenge. By studying the current trend of false invoice crime, the difficulties of investigation in such cases are analyzed. Using the tax information of enterprises that have conducted false invoice as the breakthrough point, the machine learning method is introduced to build a risk pre-warning assessment model based on the Support Vector Machine (SVM) method to detect enterprises issuing false invoices. Three steps were designed in this paper. First, a risk pre-warning assessment model was established to detect enterprises issuing false invoices. Second, enterprises were classified into three groups according to the risk levels: A, B, and C. Third, collected data were used to make an empirical analysis, and the results show that the accuracy rate of the model is 97%. In China, due to the high crime rate of tax fraud cases, it is important to obtain data from tax and public security departments to establish a model that can detect such crimes as early as possible. The police and tax authorities can use this model to jointly combat such crimes.

The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer.

PurposeThe purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.Design/methodology/approachA questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.FindingsThis study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.Research limitations/implicationsThis study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.Practical implicationsThe results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.Social implicationsThis research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.Originality/valueThis study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

Several construction projects, worldwide, are suffering from delays and budget overruns; and Western Asia is not an exception. Studies have identified delays in progress payments and change order approvals as two of the main root causes of overruns in large building projects in the Middle East. In this study, the effect of procurement methods on these two factors has been investigated by analyzing the structure of social networks formed during these processes and evaluating the efficiency of information diffusion in such networks. Three contract types are focused, i.e., unit-rate; lump-sum; and EPC (Engineering, Procurement and Construction) to evaluate the functional performance of actor networks associated with them, and social network analysis (SNA) is used as the main analysis tool. After extracting the social networks formed in the mega-projects from the public domain in the Iranian construction industry, metrics from SNA were used to evaluate their functional performance concerning progress payment and change order management. The processes were compared at both network-level and the individuals involved. The observations were turned into an industry questionnaire and the key stakeholders involved in the projects were surveyed for validation and additional insights. The results identified the actors/roles of the most prominence in change and invoice networks of projects, as well as the strength and weaknesses of the three forms of standard contracts reviewed, as manifested in the performance of invoice and change management processes. It was observed that the formation of flat actor-networks in more modern contracts (such as the EPC) effectively supports a better flow of information, hence improves the performance of the processes under the study.

© 2021 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes,creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works. Invoice factoring is a very useful tool for developing businesses that face liquidity problems. The main property that a factoring system needs to fulfill is to prevent an invoice from being factored twice. In order to prevent double factoring, many factoring ecosystems use one or several centralized entities to register factoring agreements. However, this puts a lot of power in the hands of these centralized entities and makes it difficult for users to dispute situations in which factoring data is unavailable, wrongly recorded or manipulated by negligence or on purpose. In this article, we propose an architecture for invoice factoring registration based on a public blockchain. To solve the aforementioned drawbacks, we replace the trusted third parties for factoring registration with a smart contract. Using a smart contract, we record digital evidence of the terms and conditions of factoring agreements in explicit detail, allowing auditability and dispute resolution. Relevant information is highly available on the blockchain while its privacy is protected. The registration is optimal, since it needs only one blockchain transaction and one key-value storage per invoice factoring. This work was supported in part by the TCO-RISEBLOCK under Grant PID2019-110224RB-I00, in part by the H2020-i3-MARKET, and in part by the ARPASAT under Grant TEC2015-70197-R and Grant 2014-SGR-1504

This paper aim is to provide a decision support model to assist the invoice delivery for about 200 customers in a law firm in Bogota, Colombia. Each customer has a service time and establishes the conditions for the delivery, i.e., day, place, and time window. Invoices are delivered by motorcycle. We collect and analyze real travel and service times for each day of the week. To determine an optimal plan for invoice delivery, a mathematical model was developed for dealing with customer requests. One week (5 days) was chosen as a planning period for invoice delivery. Comparing the current route planning approach against the proposed method, we obtain savings in the total operating time by 13.3 %. Results indicate that the implementation of the proposed optimization model in weekly planning decisions could decrease operating times and increase service quality significantly.

Na primeira metade dos anos 1940, o poeta Carlos Drummond de Andrade assumiu um engajamento político raro em sua trajetória, alinhado a ideias de esquerda e ao comunismo internacional. Esta postura refletiu-se tanto em sua conduta profissional, como funcionário no Ministério da Educação e Saúde, quanto em suas referências poéticas. Neste artigo são apresentados alguns aspectos de sua atuação política, e analisado o conceito de “poesia social”, conforme entendimento do próprio Drummond, a partir de textos que ele publicou na imprensa da época. Este gênero de poesia, do qual passou a ser um grande entusiasta e defensor, iria influir diretamente na fatura de seu livro mais engajado, A rosa do povo, publicado em 1945.

O transporte pode representar, dentro da estrutura de custos dos produtos, até 60% do seu valor total. No Brasil o modal rodoviário é o mais utilizado, configurando 61% dos fretes realizados. A precificação do transporte rodoviário, no entanto, não é um processo trivial por envolver variáveis que vão além dos custos básicos da atividade. O objetivo deste trabalho é o desenvolvimento de um modelo de precificação de fretes com maior grau de precisão e tempo de resposta reduzido, utilizando técnicas de regressão linear múltipla. O estudo é aplicado a uma empresa de operação logística cujo modelo de negócios é a conexão entre o transportador e o demandante do frete. O modelo de precificação desenvolvido obteve um coeficiente de determinação de 16R2=0,9966"> . Isto é, um modelo altamente explicativo, visto que explica 99,66% da variabilidade dos valores de fretes observados. As variáveis preditoras que compõem o modelo são: distância, custo do motorista, tipo de cliente, valor da nota fiscal, origem e destino. Com o modelo desenvolvido, as variáveis tiveram seu peso estatisticamente calculado, conferindo automatização ao processo e tornando mais ágil a rotina dos analistas da empresa.

Este artículo expone una visión global de las medidas implementadas en República Dominicana ante la crisis del covid-19. Detalla las iniciativas tributarias y socioeconómicas que facilitan el cumplimiento tributario y reducen los efectos negativos de la paralización económica a raíz del estado de emergencia nacional, tanto para las empresas como para los ciudadanos. Se presenta un análisis integral alusivo a prescripciones, créditos o reembolsos, cobro de impuestos, aplazamientos de pagos, control y fiscalización, plazos, recaudaciones tributarias, y trámites electrónicos. Asimismo, se estudia el efecto sobre la economía digital, factura electrónica (e-CF) y precios de transferencia. Finalmente, se revisa la propuesta de devolución de fondos de las AFP y se abordan los incentivos a sectores vulnerables, así como otras propuestas.

This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors create their own indi­cator called the C-Coefficient that determines how many times must one unit of currency be checked by the financial authority to collect it into public budgets. The C-Coefficient is calculated from the data on VAT revenues and total VAT paid on all taxable supplies performed in the economy. The concrete results are shown for the Czech Republic for the period 2005 to 2018. The C-Coefficient reaches the values between 7.92 and 11.56, meaning that in the most efficient year (2018) the tax authorities had to inspect each collected CZK more than 7 times, whereas in the least ef­ficient year (2008) they had to audit each collected CZK more than 11 times. Authors also discuss what influences the C-Coefficient. Among impor­tant factors are measures against VAT fraud, especially the specific reverse charge, as well as the number of VAT payers in the pro­duction and distribution chain and the difference between the average VAT rates applicable on final and intermediate consumption.

Este artículo expone una visión global de las medidas implementadas en la República Dominicana ante la crisis de la COVID-19. Detalla las iniciativas tributarias y socioeconómicas, que han facilitado el cumplimiento tributario y reducen los efectos negativos de la paralización económica a raíz del estado de emergencia nacional, tanto para las empresas como para los ciudadanos. Se presenta un análisis integral alusivo a, prescripciones; cobro de impuestos; aplazamientos de pagos; control y fiscalización; recaudaciones tributarias, y trámites electrónicos. Asimismo se estudia el efecto sobre Economía Digital, Factura Electrónica (e-CF) y Precios de Transferencia. Finalmente se revisa la propuesta de actualidad tributaria en el país.

Invoice financing has been a steadily growing component of the financing market as a whole for the last few years, and, in 2016, it became the third largest financing market. Nonetheless, the risk of frauds is still very high, and most solutions proposed so far are based on private, proprietary platforms that cannot match the global nature of such a market. Even the most recent proposals based on blockchain are mainly adopting a private, permissioned blockchain due to the lack of confidentiality in public blockchain. In this article, we propose an Invoice financing platform based on a public blockchain supporting both fully open and group-restricted auctioning of invoices. We addressed the confidentiality issue by storing the confidential data encrypted in IPFS and the corresponding hash in the smart contract hosted on Ethereum blockchain. Our blockchain-based solution ensures data confidentiality and benefits from the main properties of the public blockchain required in Invoice financing systems, such as transparency, immutability, trustworthiness, and security. Furthermore, our platform introduces a reputation system based on the past behavior of entities, computed using the blockchain global ledger. Such a reputation system allows insurance companies to modulate the cost of the insurance contracts they offer. This combination guarantees the complete transparency and tamperproofness of a public blockchain, while it allows reducing insurance costs and fraud possibilities.

Electronic invoice(E-invoice) has become the product of the information age, its issue will greatly save the cost of enterprises and achieve the goal of financial process automation. Hence, the generalization of electronic invoice is imperative. However, there exists the risk of malicious attacks in electronic invoice systems, such as sudden invoice of large invoice, invoice at abnormal time, etc. These malicious attacks are difficult to detect through the system itself or manually. To provide a secure service platform for the generalization of electronic invoice, this paper studies the attack detection technology of electronic invoice systems which is mainly based on machine learning to complete two aspects of research. The first is to propose a machine learning-based e-invoice anomaly detection method, which can accurately determine the anomalies occurring in the e-invoice systems. The second is to conduct deep fusion analysis on abnormal behaviors, mining potential threats in the electronic invoice systems, and designing and implementing the electronic invoice depth fusion analysis method based on k-means and Skip-gram. The experimental results indicate that the method we proposed can not only detect the malicious attacks effectively, and also capable of mining the potential threats in the electronic invoice systems.

Large data sets can be processed to become useful information, one of the data that can be processed is sales transaction data at UD. Smart Aliwansyah, which will become important information to increase sales. This study aims to find the pattern of product purchases to predict the level of availability of staple foods so as to increase sales. The data that is processed in this study uses the sales transaction data of goods obtained from the sales invoice of UD. Smart Aliwansyah, North Sumatra Tax Village. Based on these data, with the provision that a minimum of 2 types of goods in 1 transaction is examined using a data mining technique in association with the FP-Growth algorithm with a confidence value of 75% and a minimum support of 20%. The tools used by Rapidminer 9.4 are to obtain product purchasing patterns which are used as information to predict the level of stock availability. The result of the sales data processing process is the association rule. Association Rule is obtained in the form of a relationship between goods sold together with other goods in a transaction. From this pattern, it can be recommended to the shop owner as information for preparing basic food stocks to increase sales results. This research is very suitable to be applied to determine the patterns of consumer spending such as the relationship of each item purchased by consumers, so this research is appropriate for use by grocery stores.

The article summarizes the theoretical foundations for defining the essence of the concepts of administration of taxes and value added tax. Based on the analysis of the regulatory framework, the mechanism of electronic administration of value added tax is considered, the main problems are identified. The procedure for registering a tax invoice / calculating an adjustment in the Unified Register of Tax Invoices and the latest changes regarding penalties for its violation have been analyzed.

In this study, it is aimed to evaluate the perceptions of professional accountants about ETransformation. E- Transformation required the necessity of minimizing the error or cheating events especially in the accounting records and editing the proof documents and making the control over the electronic system, not manpower. In this context, E-Transformation practices are carried out in accounting for purposes such as detecting the informal economy of the Ministry of Treasury and Finance, preventing tax losses and smuggling, establishing an active control system, and intervening in possible tricks in a timely manner. The aim of the study is primarily to explain the necessity of E-Transformation and the E-Transformation transition process, EInvoice, E-Archive Invoice, E-Ledger, and the importance of digital transformation of E-Dispatch for professional accountants. Then, in the study, a literature review was made about ETransformation. Within the scope of the research, data were collected by applying face-to-face questionnaire with 140 independent accountants working independently with the title of CPA Certified Public Accountant operating in the city of Usak. As a result of analyzing the collected data, it was seen that there was no significant difference between the levels of male and female application.

This research paper was identified to measure procedure of sales of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar. Furthermore this research used qualitatives descriptive method which described the observations and analyzes data. This research paper was the result of research conducted on 04 May to 25 May 2018. The results showed that the procedure of sale of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar was in accordance with SOP (Standard Operational Co mpany). Documents and records used in the transaction of cash and credit sales at Pt Traktor Nusantara Makassar Branch was already effective, it can be seen from the documents and records that are used already complete, from ordering goods, credit, filing receipts, invoice, as well as documents of proof of delivery of the goods. As for the abstacles faced in the process of sale of heavy equipment, namely the process of payments made by the customer is often too late. The goods have arrived at the payout process is not finished

Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company. PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables. The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables. Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

On 16 April 2014, the European Parliament and the Council of the European Union adopted the Directive on electronic invoicing for public contracts (2014/55/EU) in order to establish electronic invoicing as the predominant method by 2020. The e-invoicing directive requires all contracting authorities to be able to receive and process electronic invoices (ABI L133/1). The European legislator defines e-bill as "an invoice issued, transmitted and received in a structured electronic format that enables its automatic and electronic processing" (ABI L133/7). This raises the question of (a) the status quo of electronic invoicing in Baden-Württemberg's municipalities, (b) their implementation barriers and drivers, and (c) the status quo in Baden- Württemberg compared to all other German states. This paper answers these questions and points out interesting aspects that raise new research questions.

This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office

State fee-for-service Medicaid programs have traditionally based payments to pharmacies for drugs on a percentage of the drugs' list price. Because list prices have increased more quickly than the prices actually paid by pharmacies, estimating appropriate reimbursements has become challenging. In recent years most states have switched to models where payments were based instead on results from a survey of pharmacy invoices. We examined how this changed fee-for-service Medicaid drug spending. We found that the policy change had minimal, if any, effects on overall Medicaid drug spending. This was at least partially explained by concomitant sharp increases in dispensing fees paid to pharmacies, designed to help cover operating expenses and profit margins. We discuss ways to improve invoice-based pricing approaches and lower costs if desired.

The existing literature on innovation ecosystem overlooks the differences between knowledge ecosystems and business ecosystems, and mostly focuses on a single-layer analysis of the ecosystem. Also, ecosystem mapping studies involve either whole-network analysis at the macro-level or ego-network analysis at the micro-level, while few studies have investigated network community analysis at the meso-level. Therefore, this paper proposes a framework of Multi-layered Innovation Ecosystem Mapping (MIEM) to explore both knowledge and business ecosystems, thereby extending the analysis to the network communities. Based on multi-source heterogeneous data and machine learning, MIEM includes four steps in conducting the analysis: define the research scope and collect data; construct whole networks; identify communities; and recognize strategic roles. In particular, Newman topological clustering is adopted to identify network communities, and a strategic-role matrix is used to analyze the roles in a community. Based on this framework, a case study of numerical-control machine tool ecosystem mapping is conducted using patents and value-added tax invoice data.

This article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic payments for tax enforcement. Using country-level data for the European Union, this article shows that a 1% increase in the value of payments made with cards to gross domestic product (GDP) improves VAT performance by 0.05–0.09%. This effect is found to be strongest in economies characterized by low level of trust in public institutions, and does not vary with the extent of third-party reported information used by tax administrations, or the presence of a large-scale VAT invoice matching system. The result is robust to a rich number of characteristics controlling for various aspects of VAT’s design.

Con el propósito de evaluar el efecto de la fijación de precios en la rentabilidad de las ferreterías del municipio Campo Elías del Estado Mérida (Venezuela),en el marco de la vigente Ley Orgánica de Precios Justos, se diseñó un estudio de tipo analítico no experimental ―con base en un censo― para estudiar la totalidad de ferreterías activas al momento de la recolección de datos. Con una tasa de respuesta del 40 % se encontró que los conceptos considerados como costo del producto vendido al momento de fijar los precios son costos según factura de la mercancía comprada, seguido de los impuestos no recuperables o transferibles al consumidor y los costos de transporte, fletes o traslado, omitiendo aranceles y gastos de importación (aduanas). Más del 50 % de los precios de los artículos ofertados no son fijados y marcados o etiquetados por su proveedor, lo cual representa un incumplimiento legal en el marcaje de precios de venta al público; agravado con el riesgo de remoción de precios por parte de los integrantes de la cadena de comercialización. Finalmente se recomiendan mayores actividades de fiscalización por parte de los entes competentes.

ENGLISH The purpose of this paper is analyze and evaluate the features of an XYZ application at PT. XYZ and develop features make easier for customers in invoicing, accounting, and inventory. Evaluation uses direct interview techniques to users and analysis using the Unified Modeling Language (UML) Diagram to visualize, design, and document features in the XYZ application. The results of this paper are develop features such as User Access Rights, Reminder via Email, Multi Location, Import & Export Data, and Advance Invoice Settings, which development provides more customer service to make it easier and more efficient when using applications XYZ. ABSTRAK DALAM BAHASA INDONESIA Tujuan dari penulisan paper ini adalah untuk menganalisa dan mengevaluasi fitur pada sebuah aplikasi XYZ di PT.XYZ serta melakukan pengembangan fitur sehingga lebih memudahkan customer dalam melakukan invoicing, accounting, dan inventory. Evaluasi menggunakan teknik wawancara langsung kepada user dan analisa menggunakan Diagram Unified Modeling Language (UML) untuk memvisualisasi, merancang, dan mendokumentasikan fitur-fitur pada aplikasi XYZ. Hasil dari penulisan paper ini adalah melakukan pengembangan fitur seperti, Hak Akses User, Reminder via Email, Multi Location, Import & Export Data, dan Advance Invoice Setting, dimana pengembangan ini memberikan pelayana lebih kepada customer agar menjadi lebih mudah dan efisien pada saat menggunakan aplikasi XYZ.

The article is aimed to highlight current theoretical and practical problem of protection the right of a business entity, payer of value added tax, for the timely registration of a tax invoice in the Unified register of tax invoices in cases when the registration is stopped by the regulatory authorities with its further deny, which entails negative consequences for the enterprise in the form of washing out of its working capital, in terms of the issues of choosing appropriate disputes in this category: grounds for appealing the actions of the control authorities, how to protect violated rights and defendants. The article attempts, basing on the analysis of juridical practice of the application of relevant legal norms, to consider these issues through the prism of law supremacy in terms of its component as legal certainty regarding the predictability by the taxpayer of actions or inaction of regulatory authorities as a result of the exercise of their authority to stop registration and/or refusal in registering of tax invoices. To highlight these aspects of the problem there were analyzed some relevant court decisions that disclose the influence of the temporal factor of changes in the provisions of the relevant tax legislation on commented legal relations in the context of the principles of “proper governance” and “legal certainty”. The relevance of solving this problem in the light of the principles of law supremacy is caused by the large number of litigations in this category affecting the sensitive interests of a large number of business entities – taxpayers and the inconsistent practice of tax legislation amending that governs these legal relations and creates legal uncertainty in their implementation.

The high graduation rate makes many private agencies build a company engaged in outsourcing. This requires the existence of a system that supports the process of managing technology-based resources. In practice the payroll process is still done manually, starting from the calculation of attendance to printing invoices sent to clients and this causes a delay in invoicing billing, thereby reducing the productivity of the company itself to grow and develop. With these problems the author feels the need to make an application using several methods such as the process of data analysis, design, which includes usecase diagrams, activity diagrams, sequence diagrams, class diagrams. So that it is expected to be able to produce a payroll system that is effective and efficient and fast and accurate. The payroll system that is designed, can be used to manage employee data, work, holidays, overtime, deductions and benefits that have been determined based on data that has been input and is also used to print invoice reports, salary slips. Finally with the existence of this payroll system, the salary calculation process can be done automatically without counting manually and salary data can be received accordingly, with notes that all data input is valid.

In a cautionary note to retailers, this research provides evidence that store (vs. bank) credit card users assign lower reservation prices for future purchases (study 1), show less total expenditure in shopping bags (study 2 and 3), and are less engaged in impulsive purchasing (study 2) at the card-issuing store. The authors provide evidence that even though store and bank credit cards result in a similar level of pain of paying and temporal decoupling, these previously assumed to be similar payment modes lead to different purchasing decisions. Findings suggest that consumers attribute the financial depletion resulting from paying a store credit card invoice to the mental account for the card-issuing store and hence are less generous in their subsequent purchasing decisions at that store (study 4).

Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University.In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation.The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University. In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation. The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.

The Supreme Court of the Federation of Bosnia and Herzegovina had to determine the applicable law to the arbitration clause contained in general conditions of sale on seller's website. The sales agreement was concluded orally and the reference to the website with general conditions of sale was made on a pro forma invoice paid by the buyer. The arbitration clause provided for ICC Rules and seat of arbitration in Amsterdam, while French law was chosen to apply to the contract. The buyer, a domestic company from Bosnia and Herzegovina, filed for damages before domestic courts, claiming that the arbitration clause was not consented to, nor was it concluded in written. The Supreme Court of the Federation of Bosnia and Herzegovina issued in the "chicken breed" case in 2019 a pro-arbitration judgment with reference to the New York Convention of 1958 and European Convention on Interna New York Convention of 1958 and European Convention on International Commercial Arbitration of 1961. It is a landmark decision on one of the most difficult questions of applicable law to formal and substantive validity of the arbitration agreement.