Thursday, 12 November 2009

Wseas Transactions

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Transactions: WSEAS TRANSACTIONS ON SYSTEMS AND CONTROL
Transactions ID Number: 89-101
Full Name: Caio Fernando Fontana
Position: Doctor (Researcher)
Age: ON
Sex: Male
Address: av Prof Luciano Gualberto, Trav 3 n 158
Country: BRAZIL
Tel: 1130915113
Tel prefix: 55
Fax: 1130915313
E-mail address: caioffontana@uol.com.br
Other E-mails: caio.fontana@poli.usp.br
Title of the Paper: The Evolution of the Electronic Tax Documents in Latin America
Authors as they appear in the Paper: Eduardo Mario Dias, Newton Oller de Mello, Marcelo Fernandez, Caio Fontana
Email addresses of all the authors: newton.oller@gmail.com; emdias@pea.usp.br, caioffontana@poli.usp.br, mlafernandez@gmail.com
Number of paper pages: 10
Abstract: with the advance in information technologies, the companies have modernized its way of trading their goods and relating to their customers. In view of the evolution and dynamics of the commercial relation, the tax authorities of the countries had to keep up with the progress and evolve: one of the answers adopted were the electronic documents for purposes of tax control of commercial operations. This article aims at tracing a comparison among the several models adopted by countries in Latin America
Keywords: Electronic tax document, digital signature, Latin America, tax modernization, comparison of models
EXTENSION of the file: .pdf
Special (Invited) Session: The Evolution of the Electronic Tax Documents in Latin America
Organizer of the Session: 626-365
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