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@article{201708,
        author = {Daskon Priyanama Imiyage},
        title = {ERP-Enabled VAT Compliance Governance in GCC Construction Projects: A Conceptual Framework for Digital Tax Reporting},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {4658-4667},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=201708},
        abstract = {This study develops a conceptual governance framework explaining how enterprise resource planning (ERP) systems support value-added tax (VAT) compliance reliability in construction-sector organizations operating across Gulf Cooperation Council (GCC) jurisdictions. The framework integrates accounting information systems theory with regulatory requirements associated with electronic invoicing environments administered by regional tax authorities. Four ERP-enabled control layers are identified: transaction classification standardization, vendor master-data governance, automated tax determination engines and electronic invoicing integration workflows. The study further proposes a set of research propositions linking ERP configuration structures with indirect tax reporting transparency in project-based financial environments. The findings demonstrate how digitally integrated accounting platforms strengthen regulatory alignment, improve audit-trail reliability and support institutional readiness for real-time compliance monitoring frameworks aligned with Saudi Arabia’s Vision 2030 fiscal modernization strategy. The framework contributes to accounting information systems literature by extending understanding of ERP-enabled tax governance within emerging digital reporting ecosystems.},
        keywords = {ERP systems; VAT compliance; accounting information systems; digital tax reporting; GCC construction sector; electronic invoicing; Vision 2030},
        month = {May},
        }