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Published in 2025 at "Kybernetes"
DOI: 10.1108/k-07-2024-1807
Abstract: PurposeThis study aims to identify the challenges faced by taxpayers in adopting electronic invoicing for value-added tax (VAT) collection and develop a framework for addressing these challenges based on their interrelationships within a developing country.Design/methodology/approachTo…
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Keywords:
adoption;
dematel;
invoicing adoption;
research ... See more keywords