Constructing an integrated e-invoice system: the Taiwan experience
Transforming Government: People, Process and Policy
ISSN: 1750-6166
Article publication date: 17 August 2015
Abstract
Purpose
The purpose of this paper is to understand the impediments and proposed solutions during the e-invoice implementation and promotion.
Design/methodology/approach
A participant observation-based case study research approach was utilized to examine the process and challenges for enabling the national e-invoice service.
Findings
The e-invoice evolution process is summarized into three phases: the paperless phase, the diffusion phase and the cloud-enabled phase. The co-evolutionary adaptation process was drawn to highlight the broader issues of constructing a national-level information system.
Research limitations/implications
Although this research is limited from the perspective of Taiwan, it provides a good illustrative example of e-invoice implementation.
Originality/value
The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government. This paper also highlights issues of legal, technical, political and organizational challenges in e-government development.
Keywords
Citation
Chen, S.-C., Wu, C.-C. and Miau, S. (2015), "Constructing an integrated e-invoice system: the Taiwan experience", Transforming Government: People, Process and Policy, Vol. 9 No. 3, pp. 370-383. https://doi.org/10.1108/TG-09-2014-0043
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited