| 000 | 02224nab a2200229 c 4500 | ||
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| 999 |
_c152124 _d152124 |
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| 003 | ES-MaIEF | ||
| 005 | 20260320094011.0 | ||
| 007 | ta | ||
| 008 | 260318t2025 ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_968148 _aAllen, Christina |
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| 245 | 1 | 0 |
_aE-invoicing for GST reporting in Australia _btowards mandatory implementation _c Christina Allen |
| 520 | _aThis article examines the potential implementation of electronic invoicing (e-invoicing) in Australia’s goods and services tax (GST) administration, motivated by a 2024 case in which the Australian Federal Police seized over AUD 500,000 from a Sydney-based entity for issuing false invoices. The fraudulent scheme exploited the input tax credit mechanism by enabling businesses to claim GST credits on invoices that did not correspond to actual tax remittances, thereby undermining the integrity of GST collection. Against this backdrop, the analysis situates the discussion within the broader evolution of digital tax administration, exemplified by the OECD’s Tax Administration 3.0 framework, which advocates for the integration of digital processes to enhance efficiency, compliance and real-time data sharing between taxpayers and tax authorities. The article further contextualises international developments in mandatory e-invoicing, notably within Europe, and considers Australia’s adoption of the Pan European Public Procurement On-Line framework as a precursor to broader e-invoicing initiatives. By critically assessing the regulatory, technical and operational challenges, including issues of interoperability and data verification, the study argues that e-invoicing could serve as a practical tool to mitigate invoicing fraud and enhance GST administration. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948535 _aTECNOLOGIA |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_962126 _aADMINISTRACIÓN ELECTRÓNICA |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 773 | 0 |
_9175201 _oOP 1867/2025/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 2, 2025, p. 225-255 |
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| 942 | _cART | ||