DOES BLOCKCHAIN TECHNOLOGY FACILITATE THE TAX SYSTEM IN THE ERA OF INDUSTRY 40

http://dx.doi.org/10.31703/ger.2022(VII-II).04      10.31703/ger.2022(VII-II).04      Published : Jun 2
Authored by : Khurram Ashfaq , Adil Riaz , Farhan Iftikhar

04 Pages : 33 - 44

References

  • Ainsworth, R. T., & Alwohaibi, M. (2017). Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2919056
  • Ainsworth, R. T., & Shact, A. (2016). Blockchain (Distributed Ledger Technology) Solves VAT Fraud. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2853428
  • Alkhodre, A., Ali, T., Jan, S., Alsaawy, Y., Khusro, S., & Yasar, M. (2019). A Blockchain-based Value Added Tax (VAT) System: Saudi Arabia as a Use- Case. International Journal of Advanced Computer Science and Applications, 10(5). https://doi.org/10.14569/ijacsa.2019.0100588
  • Bambara, J. J., Allen, P. R., Iyer, K., Madsen, R., Lederer, S., & Wuehler, M. (2018). Blockchain: a practical guide to developing business, law, and technology solutions, McGraw hill professional.
  • Cho, S., Lee, K. K., Cheong, A., No, W. G., & Vasarhelyi, M. A. (2021). Chain of Values:Examining the Economic Impacts of Blockchain on the Value-Added Tax System. Journal of Management Information Systems, 38(2), 288–313. https://doi.org/10.1080/07421222.2021.1912912
  • Clarke, V., Braun, V., & hayfield, N. (2015). Thematic analysis. Qualitative psychology: a practical guide to research methods, 222, 248.
  • Das, D., Banerjee, S., & Biswas, U. (2022). Design of a secure blockchain-based toll- tax collection system. Micro-electronics and telecommunication engineering. Springer. DOI:10.1007/978-981-16-8721-1_18
  • Faccia, A., & Mosteanu, N. R. (2019a). Accounting and blockchain technology: from double-entry to triple-entry. The business & management review, 10, 108- 116.
  • Faccia, A., & mosteanu, N. R. (2019b). Tax evasion_information system and blockchain. Journal of information systems & operations management, 13.
  • Gaie, C., & Mueck, M. (2022). A hybrid blockchain proposal to improve value added tax recovery. International Journal of Internet Technology and Secured Transactions, 12(1), 27. https://doi.org/10.1504/ijitst.2022.119668
  • Hossain, S., Saha, S., Akhi, J. F., & Helaly, T. (2020). Automated tax return verification with blockchain technology. P roceedings of international joint conference on computational intelligence, Springer, 45-55.
  • Hyvärinen, H., Risius, M., & Friis, G. (2017). A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services. Business & Information Systems Engineering, 59(6), 441–456. https://doi.org/10.1007/s12599-017-0502-4
  • Jun, M. (2018). Blockchain government - a next form of infrastructure for the twenty- first century. Journal of Open Innovation: Technology, Market, and Complexity, 4(1). https://doi.org/10.1186/s40852-018-0086-3
  • Mikhaylov, A. (2020). Cryptocurrency market analysis from the open innovation perspective. Journal of open innovation: technology, market, and complexity, 6(4), 197. https://doi.org/10.3390/joitmc6040197
  • MoÅŸteanu, N. R. (2011). Romania's fiscal- budgetary strategy. Quality-access to success.
  • Pasha, S. H., Mehrotra, D., Lin, J. C. W., & Srivastava, G. (2021). GSTChain: A Blockchain Network Application for the Goods and Services Tax. Journal of Circuits, Systems and Computers, 31(01). https://doi.org/10.1142/s0218126622500025
  • Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain Technology Application for Value-Added Tax Systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156 https://doi.org/10.3390/joitmc6040156
  • Solehzoda, A. (2017). Information technologies in the tax administration system of vat. Journal of advanced research in law and economics (Jarle), 8, 1340-1344.
  • Tracy, S. J. (2019). Qualitative research methods: Collecting evidence, crafting analysis, communicating impact, john Wiley & sons.
  • Wijaya, D. A., Liu, J. K., Suwarsono, D. A., & Zhang, P. (2017). A new blockchain- based value-added tax system. International conference on provable security,. Springer, 471-486.
  • Yayman, D. (2021). Blockchain in taxation. Journal of accounting & finance. 21, (2158-3625).
  • Ainsworth, R. T., & Alwohaibi, M. (2017). Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2919056
  • Ainsworth, R. T., & Shact, A. (2016). Blockchain (Distributed Ledger Technology) Solves VAT Fraud. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2853428
  • Alkhodre, A., Ali, T., Jan, S., Alsaawy, Y., Khusro, S., & Yasar, M. (2019). A Blockchain-based Value Added Tax (VAT) System: Saudi Arabia as a Use- Case. International Journal of Advanced Computer Science and Applications, 10(5). https://doi.org/10.14569/ijacsa.2019.0100588
  • Bambara, J. J., Allen, P. R., Iyer, K., Madsen, R., Lederer, S., & Wuehler, M. (2018). Blockchain: a practical guide to developing business, law, and technology solutions, McGraw hill professional.
  • Cho, S., Lee, K. K., Cheong, A., No, W. G., & Vasarhelyi, M. A. (2021). Chain of Values:Examining the Economic Impacts of Blockchain on the Value-Added Tax System. Journal of Management Information Systems, 38(2), 288–313. https://doi.org/10.1080/07421222.2021.1912912
  • Clarke, V., Braun, V., & hayfield, N. (2015). Thematic analysis. Qualitative psychology: a practical guide to research methods, 222, 248.
  • Das, D., Banerjee, S., & Biswas, U. (2022). Design of a secure blockchain-based toll- tax collection system. Micro-electronics and telecommunication engineering. Springer. DOI:10.1007/978-981-16-8721-1_18
  • Faccia, A., & Mosteanu, N. R. (2019a). Accounting and blockchain technology: from double-entry to triple-entry. The business & management review, 10, 108- 116.
  • Faccia, A., & mosteanu, N. R. (2019b). Tax evasion_information system and blockchain. Journal of information systems & operations management, 13.
  • Gaie, C., & Mueck, M. (2022). A hybrid blockchain proposal to improve value added tax recovery. International Journal of Internet Technology and Secured Transactions, 12(1), 27. https://doi.org/10.1504/ijitst.2022.119668
  • Hossain, S., Saha, S., Akhi, J. F., & Helaly, T. (2020). Automated tax return verification with blockchain technology. P roceedings of international joint conference on computational intelligence, Springer, 45-55.
  • Hyvärinen, H., Risius, M., & Friis, G. (2017). A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services. Business & Information Systems Engineering, 59(6), 441–456. https://doi.org/10.1007/s12599-017-0502-4
  • Jun, M. (2018). Blockchain government - a next form of infrastructure for the twenty- first century. Journal of Open Innovation: Technology, Market, and Complexity, 4(1). https://doi.org/10.1186/s40852-018-0086-3
  • Mikhaylov, A. (2020). Cryptocurrency market analysis from the open innovation perspective. Journal of open innovation: technology, market, and complexity, 6(4), 197. https://doi.org/10.3390/joitmc6040197
  • MoÅŸteanu, N. R. (2011). Romania's fiscal- budgetary strategy. Quality-access to success.
  • Pasha, S. H., Mehrotra, D., Lin, J. C. W., & Srivastava, G. (2021). GSTChain: A Blockchain Network Application for the Goods and Services Tax. Journal of Circuits, Systems and Computers, 31(01). https://doi.org/10.1142/s0218126622500025
  • Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain Technology Application for Value-Added Tax Systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156 https://doi.org/10.3390/joitmc6040156
  • Solehzoda, A. (2017). Information technologies in the tax administration system of vat. Journal of advanced research in law and economics (Jarle), 8, 1340-1344.
  • Tracy, S. J. (2019). Qualitative research methods: Collecting evidence, crafting analysis, communicating impact, john Wiley & sons.
  • Wijaya, D. A., Liu, J. K., Suwarsono, D. A., & Zhang, P. (2017). A new blockchain- based value-added tax system. International conference on provable security,. Springer, 471-486.
  • Yayman, D. (2021). Blockchain in taxation. Journal of accounting & finance. 21, (2158-3625).

Cite this article

    APA : Ashfaq, K., Riaz, A., & Iftikhar, F. (2022). Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?. Global Economics Review, VII(II), 33 - 44. https://doi.org/10.31703/ger.2022(VII-II).04
    CHICAGO : Ashfaq, Khurram, Adil Riaz, and Farhan Iftikhar. 2022. "Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?." Global Economics Review, VII (II): 33 - 44 doi: 10.31703/ger.2022(VII-II).04
    HARVARD : ASHFAQ, K., RIAZ, A. & IFTIKHAR, F. 2022. Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?. Global Economics Review, VII, 33 - 44.
    MHRA : Ashfaq, Khurram, Adil Riaz, and Farhan Iftikhar. 2022. "Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?." Global Economics Review, VII: 33 - 44
    MLA : Ashfaq, Khurram, Adil Riaz, and Farhan Iftikhar. "Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?." Global Economics Review, VII.II (2022): 33 - 44 Print.
    OXFORD : Ashfaq, Khurram, Riaz, Adil, and Iftikhar, Farhan (2022), "Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?", Global Economics Review, VII (II), 33 - 44
    TURABIAN : Ashfaq, Khurram, Adil Riaz, and Farhan Iftikhar. "Does Blockchain Technology Facilitate the Tax System in the Era of Industry 4.0?." Global Economics Review VII, no. II (2022): 33 - 44. https://doi.org/10.31703/ger.2022(VII-II).04