Real Time VAT System Model based on Ubiquitous Network 


Vol. 35,  No. 2, pp. 59-67, Feb.  2010


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  Abstract

Recently VAT frauds on nations adopting value added taxation are increased continuously. Various studies to prevent VAT fraud are not effective in carousel fraud and intended flit. These are caused by lack of solution to control and monitor and cost not being affordable. But ubiquitous networks are prevail in service of public and private area. So we can have new solution using ubiquitous network environment with new concept as real time VAT collection. Therefore this study presents new model concepts and verify its validity and possibility of adoption in the field. The proposed model comes from existing system but it provide firm solution to prevent various VAT fraud scheme.

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  Cite this article

[IEEE Style]

H. H. Han, Y. h. Lee, Y. T. Shin, J. b. Kim, "Real Time VAT System Model based on Ubiquitous Network," The Journal of Korean Institute of Communications and Information Sciences, vol. 35, no. 2, pp. 59-67, 2010. DOI: .

[ACM Style]

Ho Hyeorn Han, Yeon ho Lee, Young Tae Shin, and Jong bae Kim. 2010. Real Time VAT System Model based on Ubiquitous Network. The Journal of Korean Institute of Communications and Information Sciences, 35, 2, (2010), 59-67. DOI: .

[KICS Style]

Ho Hyeorn Han, Yeon ho Lee, Young Tae Shin, Jong bae Kim, "Real Time VAT System Model based on Ubiquitous Network," The Journal of Korean Institute of Communications and Information Sciences, vol. 35, no. 2, pp. 59-67, 2. 2010.