Anzeige
Erschienen in:
2017 | OriginalPaper | Buchkapitel
A New Blockchain-Based Value-Added Tax System
verfasst von : Dimaz Ankaa Wijaya, Joseph K. Liu, Dony Ariadi Suwarsono, Peng Zhang
Erschienen in: Provable Security
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
Abstract
Value-Added Tax or VAT plays an important role in the Indonesian state revenue. Despite its importance, it requires a complex administration process to be done properly. The complexity of the tax administration creates loopholes that can be exploited by dishonest taxpayers to minimize the tax paid to the government. The current system does not prevent the dishonest taxpayers to forge tax invoices which bring tax loss for the government. We utilize the blockchain technology to create a novel approach of implementing the distributed ledger in taxation area. Our proposed protocol creates a transparent and secure VAT system as well as simplifies the process of administering the VAT. The system increases the tax compliance by reducing the risk of tax fraud and increasing the monitoring capability of the tax authority.