Taiwan's invoice system is unique in the world in the sense that every invoice must follow the same printed format specified by the government. In addition, an accompanying lottery-like mechanism is implemented to give prizes to some invoice holders periodically as an incentive for citizens to request invoices upon transaction. This allows government to audit business sales, and has proven quite effective in curbing taxrelated exploitations and boost tax income.To increase processing efficiency as well as to reduce paper consumption, the Taiwanese government began its e-invoicing project in the early 2000's. The first generation e-invoicing system targeted B2B and online B2C transactions, which accounted for only a very small portion of all invoices issued. The second generation, initiated in 2010, aimed to promote e-invoices to all physical retail chains. In this paper we survey Taiwan's einvoicing system and assess its effects and obstacles.
Intelligence mining is one of the most promising technologies for effectively extracting intelligence (and knowledge) to enhance the quality of decision-making. In Taiwan, the government curtails underground economic activities and facilitates tax management via ubiquitous e-invoice information processing and intelligence mining for B2C transactions with management realized via privacy-preserved and robust consumer carriers. In this paper, we study the concept of carriers, a medium that facilitates the transfer of an e-invoice from a business to a consumer in a B2C transaction. Implementations of carriers not only depend on the underlying hardware, software, and network infrastructures that support their services, but also on consumers willingness to use them. In this paper, we review Taiwans Second Generation E-invoicing System, which is designed to promote the use of e-invoices in the consumer sector, and identify four problems that require further attention. These problems are: (1) no e-invoice data for immediate review; (2) limited readability of carriers by POS (Point of Sales); (3) lack of seamless integration into purchase behaviors; and (4) carrier traceability. We then discuss possible solutions to overcome these concerns, in hope of offering some insight into future mobile commerce based on e-invoice carriers in the cloud computing era.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.