Classifying VAT Legislation for Automation

TY - CONF

T1 - Classifying VAT Legislation for Automation

AU - Sudzina, Frantisek

AU - Nielsen, Morten Ib

AU - Simonsen, Jakob Grue

AU - Larsen, Ken Friis

N1 - Conference code: 2

PY - 2008

Y1 - 2008

N2 - The paper offers a framework for partitioning articles in legal documents pertaining to value added tax (VAT) into categories suitable for subsequent integration in computerized systems for automatically deriving VAT rates. The importance of an enterprise resource planning (ERP) system supporting VAT is not that it is required by a definition but because information technology in general increasingly supports everyday activities, so users expect more even from ERP systems. As an extended example, the classification of all articles of the European Council directive 2006/112/EC of 28 November 2006 on the common system of value added tax is presented. The classification of VAT articles is important in order to allow for easier VAT modeling for ERP systems. Better VAT modeling should eventually lead to lower cost of implementing changes in VAT legislature.

AB - The paper offers a framework for partitioning articles in legal documents pertaining to value added tax (VAT) into categories suitable for subsequent integration in computerized systems for automatically deriving VAT rates. The importance of an enterprise resource planning (ERP) system supporting VAT is not that it is required by a definition but because information technology in general increasingly supports everyday activities, so users expect more even from ERP systems. As an extended example, the classification of all articles of the European Council directive 2006/112/EC of 28 November 2006 on the common system of value added tax is presented. The classification of VAT articles is important in order to allow for easier VAT modeling for ERP systems. Better VAT modeling should eventually lead to lower cost of implementing changes in VAT legislature.

M3 - Paper

T2 - Workshop on 3rd Generation Enterprise Resource Planning Systems

Y2 - 17 November 2008 through 18 November 2008

ER -