Blockchain and Tax Administration: A Critical Assessment

【Author】 Mik, Eliza; Noked, Noam

【Source】AUSTRALIAN TAX REVIEW

【影响因子】0.000

【Abstract】Recent publications argue that blockchains could substantially improve tax administration. This article critically evaluates these claims and examines several proposed use cases. It argues that many of the problems that blockchains purportedly solve exist off-chain, in the real world, and cannot be addressed by a blockchain. Blockchains can facilitate the storage and sharing of tax information. They cannot, however, streamline reporting requirements or enhance co-operation between tax authorities. This article also claims that the main benefit from several use cases derives from digitalisation in general, not from the deployment of any specific type of database. It remains to be determined whether blockchains are in fact superior to other digitalised systems that perform comparable functions in tax administration.

【Keywords】

【发表时间】2021

【收录时间】2022-03-16

【文献类型】期刊

【主题类别】

区块链治理--