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

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

40 Pages Posted: 23 Mar 2009 Last revised: 9 Nov 2009

Jan B. M. Goossenaerts

Wikinetix

Alexander Zegers

KPMG, Netherlands

Jan M. Smits

Law and Technology; University of Technology Eindhoven

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Date Written: March 23, 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.

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

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

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: https://ssrn.com/abstract=1367042

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

University of Technology Eindhoven ( email )

PO Box 513
Den Dolech 2
Eindhoven, 5600 MB
Netherlands

HOME PAGE: http://www.tue.nl

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