Document Type
Article
Publication Date
11-2020
ISSN
1048-3306
Publisher
Tax Analysts
Language
en-US
Abstract
In the summer of 1990 two groundbreaking articles on business process re-engineering (BPR) were published, one by Thomas H. Davenport (a professor in information technology at Babson College) in the MIT Sloan Management Review, the other by Michael Hammer (a professor of computer science at MIT) in the Harvard Business Review. BPR is a management strategy that analyzes IT-intensive workflow designs and business processes within an organization.
On December 21, 2020 (Jadi 1, 1399) Afghanistan was scheduled to implement a 10% VAT. It has been delayed one year by the pandemic. When it does implement, Afghanistan will have significant workflow design and business process decisions to make. There will be problems, of course, but there will also be great opportunities. The question for Afghanistan is how it will design workflows and business processes with the technological capabilities we have today.
These papers undertake a limited (comparative jurisdictional) study of VAT invoices. Its methodology is to apply BPR principles to the invoice function of a credit-invoice VAT. An assessment is offered on where the leading edge of the invoice design element of VAT practice is today. The hope is that this analysis will be found useful in Afghanistan, or another jurisdiction newly adopting a VAT.
Recommended Citation
Richard T. Ainsworth, Musaad Alwohaibi, Andrew Leahey, Yujin Li & Haseena Rahman,
Afghanistan's New VAT, Part 1: Invoice Matching or a Unitary Digital Invoice
,
in
100
Tax NotesInternational
1211
(2020).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/1397
Included in
Banking and Finance Law Commons, Business Organizations Law Commons, Law and Economics Commons, Tax Law Commons
