Abstract

http://ssrn.com/abstract=1367042
 
 

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A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems


Jan B. M. Goossenaerts


Wikinetix

Alexander Zegers


KPMG, Netherlands

Jan M. Smits


Law and Technology

March 23, 2009

Computers in Industry, Vol. 60, No. 9, pp. 709-727, December 2009

Abstract:     
As the economy becomes global and ICT-reliant, approaches practiced in enterprise software product development and enterprise resource planning (ERP) system implementation must cope with increasingly complex situations induced by contemporary supply chain and regulations. Compliance with regulations in the market is one aspect of the requirements that enterprise software must meet. Recent research of KPMG IT Advisory has confirmed that where little attention is being paid to the Value Added Tax (VAT) issues during large ERP projects, there is a higher VAT-risk exposure. In a design-oriented approach, we first identify the stakeholders and their interests in the VAT compliance of ERP systems. Enterprise architecture and model driven engineering in a multi-level perspective serve as the source of solution patterns. The efficient solution of compliance problems builds upon stakeholders utilizing a set of interdependent models and methods that are suitably allocated to the public and proprietary domains.

Number of Pages in PDF File: 40

Keywords: ERP systems, Value-added Tax, information systems, model driven, compliance, multi-level perspective

JEL Classification: H41, K23, K20, K34, L51, L86, O33

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Date posted: March 23, 2009 ; Last revised: November 9, 2009

Suggested Citation

Goossenaerts, Jan B. M. and Zegers, Alexander and Smits, Jan M., A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems (March 23, 2009). Computers in Industry, Vol. 60, No. 9, pp. 709-727, December 2009. Available at SSRN: http://ssrn.com/abstract=1367042

Contact Information

Jan B. M. Goossenaerts (Contact Author)
Wikinetix ( email )
Malle, 2390
Belgium
HOME PAGE: http://www.wikinetix.com
Alexander Zegers
KPMG, Netherlands ( email )
1070 DB Amsterdam
Netherlands
Jan M. Smits
Law and Technology ( email )
P.O. Box 513
5600 MB Eindhoven
Netherlands
Feedback to SSRN


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