https://scholars.lib.ntu.edu.tw/handle/123456789/612110
標題: | On Privacy Aware Carriers for Value-Possessed e-Invoices Considering Intelligence Mining | 作者: | Cha, SC Wang, H Tan, ZY YUH-JZER JOUNG Tseng, YC Yeh, KH |
關鍵字: | e-invoice; uniform invoice; data carrier; uniform invoice lottery; e-government; Taiwan | 公開日期: | 2020 | 出版社: | IEEE-INST ELECTRICAL ELECTRONICS ENGINEERS INC | 卷: | 4 | 期: | 5 | 起(迄)頁: | 641-652 | 來源出版物: | IEEE TRANSACTIONS ON EMERGING TOPICS IN COMPUTATIONAL INTELLIGENCE | 摘要: | Intelligence mining is one of the most promising technologies for effectively extracting intelligence (and knowledge) to enhance the quality of decision making. In Taiwan, the government curtails underground economic activities and facilitates tax management via ubiquitous e-invoice information processing and intelligence mining for B2C transactions with management realized via privacy-preserved and robust consumer carriers. In this paper, we study the concept of carriers, a medium that facilitates the transfer of an e-invoice from a business to a consumer in a B2C transaction. Implementations of carriers not only depend on the underlying hardware, software, and network infrastructures that support their services, but also on consumers willingness to use them. In this paper, we review the Taiwan's Second Generation E-invoicing System, which is designed to promote the use of e-invoices in the consumer sector, and identify four problems that require further attention. These problems are: (1) no e-invoice data for immediate review, (2) limited readability of carriers by POS (Point of Sales), (3) lack of seamless integration into purchase behaviors, and (4) carrier traceability. We then discuss possible solutions to overcome these concerns, in hope of offering some insight into future mobile commerce based on e-invoice carriers in the cloud computing era. |
URI: | https://scholars.lib.ntu.edu.tw/handle/123456789/612110 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85087482264&doi=10.1109%2fTETCI.2019.2938547&partnerID=40&md5=3a1c63a84f4e15da3895f0b03f5f4884 |
ISSN: | 2471-285X | DOI: | 10.1109/TETCI.2019.2938547 |
顯示於: | 資訊管理學系 |
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