The Development of Electronic Document Exchange

Veselá, Lucie; Radiměřský, Miroslav

doi:10.1016/s2212-5671(14)00401-8

Cited by 11 publications

(5 citation statements)

References 4 publications

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“…Apart from the environmental impacts, according to (Jimenez, et al, 2015), the use of technological means instead of paper transactions has great benefits: it increases efficiency, simplifies operations, lessens errors, cuts back administrative, stationery and communication costs, enhances control on information, keeps files for a long time, eliminates redundancy in documents, increases response time at work, maintains low storage space and fosters ease of query. This is shared with a study (Vesela and Radimersky, 2014) which indicates that the technological changes in the use of the electronic bill provide an opportunity for companies to improve their efficiency and develop better effective data exchange than the paper bill.…”

Section: Literature Reviewmentioning

confidence: 96%

“…According to a study (Jimenez, et al, 2015), these difficulties lie in the need of investment in equipment and programs, spending on employee training, making organizational changes, having technical difficulties and application integration, getting continuous innovation that requires constant renewal and lacking of confidence in the integrity of the computerized storage system. As for the study (Vesela and Radimersky, 2014), it shows that the delay in implementing the electronic bill is due to the constant resistance to change in financial management and for the great and long time needed to move from paper to electronic substitute.…”

Section: Literature Reviewmentioning

confidence: 99%

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The Economic Cost and Environmental Effects of Paper Consumption and Computers Usage

Jawad

Zabada

Ayyash

2020

IJEEP

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The study aims at investigating the environmental and economic effects of paper consumption and computer usage in the Banking sector in Palestine. The research mainly depends on the descriptive and quantitative method. In addition, it collects the data annually and it covers the period from 2016 to 2018. The study has found out that the total cost of using paper in the banks in Palestine is about 3.24 million dollars because they consume about 658.4 tons of paper. Looking at paper production process, this amount of paper needs about 16 thousand pine trees, 25 million btus of energy, and 13.5 million gallons. Looking at the total costs of using computers in the banks in Palestine, it costs about 7.6 million dollars and about 122 tons of different minerals and materials which are required to manufacture computers in the banks in Palestine. In addition, it needs about 1.52 GW per year to operate all computers. Hence, this causes the release of greenhouse gases which is equivalent to the consumption of 2495 barrels of oil.

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Section: Literature Reviewmentioning

confidence: 96%

Section: Literature Reviewmentioning

confidence: 99%

The Economic Cost and Environmental Effects of Paper Consumption and Computers Usage

Jawad

Zabada

Ayyash

2020

IJEEP

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“…V praksi to pomeni hitrejše izvajanje postopkov, zmanjšanje količine potrebnega ročnega dela in preprečevanje napak ter s tem povečanje učinkovitosti ter zmanjševanje stroškov [32], [34]- [39]. Dodatne koristi in pozitivni učinki vključujejo dostopnost, saj so e-računi dostopni praktično kjer koli in kadar koli, možnost poročanja v realnem času, pozitiven vpliv na ugled podjetja, sledenje in beleženje dogodkov, večjo geografsko neodvisnost in boljšo podporo pri odločanju [32], [40]- [42].…”

Section: Opredelitev E-računov In Učinkov Njihove Uporabeunclassified

Razvoj uporabe e-računov v Sloveniji

Bojanc,

Pucihar,

Lenart

2023

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V prispevku podajamo pregled razvoja uporabe e-računov v organizacijah v Sloveniji. Prikazali smo razvoj področja od posameznih pobud do razvoja standarda eSLOG ter pomembnih regulativ in zakonodaj ter vloge različnih deležnikov, ki so bili vpeti v dogajanje. Osrednji del prispevka predstavljajo rezultati raziskave o uporabi e-računov med organizacijami v Sloveniji. Kljub temu, da je izmenjava e-računov s proračunskimi uporabniki obvezna od leta 2015, razširjene uporabe e-računov in drugih poslovnih e-dokumentov, ki bi si jih izmenjevale organizacije v praksi še ne opazimo. Ugotovitve raziskave podajajo pomembne informacije za odločevalce in zakonodajalce, ki bodo lahko na podlagi tega sprejeli ustrezne politike, spodbude in podporne ukrepe za razširitev digitalizacije organizacij v Sloveniji. S tem bodo vzpostavljeni temelji za digitalno preobrazbo organizacij in s tem njihovo večjo konkurenčnost.

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“…In the rest 13 analyzed sources mixed assessments were presented [39-45, 48, 50, 54-57]. Simultaneously, authors of [38-40; 48; 50] and N. Roubini 19 express their opinion about blockchain as a technology itself not limited to its use for VAT purposes.…”

Section: Blockchain In Vat Administration: Advantages and Shortcomingsmentioning

confidence: 99%

Prospects of VAT Administration Improvement in Digitalized World: Analytical Review

Garkushenko¹

2022

JTR

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In conditions of integral digitalization, governments may face a shortfall in VAT revenues due to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can solve problems with VAT; 2) digital technologies are not capable to do so. The purpose of the study is to conduct an analytical review of the main problems and ways to improve the administration of VAT in the context of the digitalization of the economy. To achieve this, literature on digital technologies in VAT administration was analyzed. The literature sample consists of 25 sources on e-invoicing and 27 sources on blockchain in VAT administration. The main criteria for literature selection are: accessibility and significance of source; time horizon (last 10–15 years); keywords (“e-invoicing”, “blockchain”, “VAT”, “taxation”, “tax administration”); interdisciplinary approach (literature set represent standpoints of experts from different fields). It was established, that there is no consensus about e-invoicing and blockchain in VAT administration. These technologies have both shortcomings and advantages. The main result of the review is this: digital technologies are not a panacea for solving all problems with VAT administration. That is, both hypothesis of this paper is not proved, but not refuted. Digital technologies can simplify and reduce costs on VAT administration, provided there is a developed ICT infrastructure and consistent regulatory framework, a high tax culture, a low level of “shadow” economy. Interaction between countries in terms of the tax information exchange is also crucial. If these conditions are met, digital technologies in taxation can be effectively employed in the next 5–10 years in the most advanced countries; less developed countries will need much more time for this.

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The Development of Electronic Document Exchange

Cited by 11 publications

References 4 publications

The Economic Cost and Environmental Effects of Paper Consumption and Computers Usage

The Economic Cost and Environmental Effects of Paper Consumption and Computers Usage

Razvoj uporabe e-računov v Sloveniji

Prospects of VAT Administration Improvement in Digitalized World: Analytical Review

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