Integration of the Finnish National Tax Administration Systems with EU Recapitulative Statement Data

Abstract

This study examined the European Union recapitulative statement data integration with the Finnish national tax domain. The main challenges identified in realizing international integration were communication, cooperation and distribution of information. In particular, the development of integration faced ontological challenges in terms of specifications and final definition. The results highlight the process model and mechanism for design digital system integration in distributed environments across national borders. The study also offers administrative implications.