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題名 Toward a smart government: An experience of einvoice development in Taiwan
作者 Chen, Shengchi
Miau, Scott
Wu, Chengchieh
貢獻者 資管系
關鍵詞 Case study; Cloud computing; E-invoice; IT adoption
日期 2014
上傳時間 16-Aug-2017 16:55:21 (UTC+8)
摘要 To make the government smart has become a crucial issue for sustaining worldwide, competitive advantage. Smart government refers to utilize information and communications technologies (ICT) to improve the national development and the quality of people living. Many developed countries have implemented e-invoice to improve business environment, taxation process, and public service. The Uniform Invoice, with five formats, was originally designed to enhance the taxation mechanism in Taiwan. To improve the administrative efficiency of transaction process and taxation, the e-invoice platform had been developed in the past decade. The focus of this study is to understand the impediments and proposed solutions during the e-invoice implementation and promotion. In this case study, we summarized the e-invoice evolution process into three phases: (1) the paperless phase, (2) the diffusion phase, and (3) the cloud-enabled phase. The coevolutionary adaptation process was drawn as our analytical framework. The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government.
關聯 Proceedings - Pacific Asia Conference on Information Systems, PACIS 2014
18th Pacific Asia Conference on Information Systems, PACIS 2014; Chengdu; China; 24 June 2014 到 28 June 2014; 代碼 111846
資料類型 conference
dc.contributor 資管系zh_Tw
dc.creator (作者) Chen, Shengchien_US
dc.creator (作者) Miau, Scotten_US
dc.creator (作者) Wu, Chengchiehen_US
dc.date (日期) 2014en_US
dc.date.accessioned 16-Aug-2017 16:55:21 (UTC+8)-
dc.date.available 16-Aug-2017 16:55:21 (UTC+8)-
dc.date.issued (上傳時間) 16-Aug-2017 16:55:21 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111979-
dc.description.abstract (摘要) To make the government smart has become a crucial issue for sustaining worldwide, competitive advantage. Smart government refers to utilize information and communications technologies (ICT) to improve the national development and the quality of people living. Many developed countries have implemented e-invoice to improve business environment, taxation process, and public service. The Uniform Invoice, with five formats, was originally designed to enhance the taxation mechanism in Taiwan. To improve the administrative efficiency of transaction process and taxation, the e-invoice platform had been developed in the past decade. The focus of this study is to understand the impediments and proposed solutions during the e-invoice implementation and promotion. In this case study, we summarized the e-invoice evolution process into three phases: (1) the paperless phase, (2) the diffusion phase, and (3) the cloud-enabled phase. The coevolutionary adaptation process was drawn as our analytical framework. The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government.en_US
dc.format.extent 348271 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Proceedings - Pacific Asia Conference on Information Systems, PACIS 2014en_US
dc.relation (關聯) 18th Pacific Asia Conference on Information Systems, PACIS 2014; Chengdu; China; 24 June 2014 到 28 June 2014; 代碼 111846zh_TW
dc.subject (關鍵詞) Case study; Cloud computing; E-invoice; IT adoptionen_US
dc.title (題名) Toward a smart government: An experience of einvoice development in Taiwanen_US
dc.type (資料類型) conference