【Author】 Jafari, Sascha
【Source】AUSTRALIAN TAX REVIEW
【影响因子】0.000
【Abstract】Every year almost AUD 6 billion in Goods and Services Tax (GST) are not paid to the public finances of the Australian Government. Many countries around the world are coping with the same problem and a growing number of the 170 countries that implemented a GST are investigating real-time reporting as a solution. In this article, the author first provides background details to the global Value Added Tax (VAT) gap. Afterwards, we show that real-time reporting can be an excellent tool to tackle this problem, while in the last part it is explained that by making use of blockchain technology this tool can be optimised. The author argues that a real-time reporting system based on blockchain technology can offer confidentiality, automatic VAT/GST fraud detection and advantages for businesses. Furthermore, he also elaborates on how this can be combined with an e-invoicing system.
【Keywords】
【发表时间】2021
【收录时间】2022-03-16
【文献类型】期刊
【主题类别】
区块链应用-政务领域-
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