A blockchain-enabled platform for VAT settlement
International Journal of Accounting Information Systems(2021)
摘要
•Governments impose heavy administrative burdens on companies to secure VAT revenues.•Propose a blockchain-based prototype for near real time settlement of VAT.•Utilize the Design Science Research approach to create design principles.•Prototype and design principle contribute to future design of blockchain solutions.•New way to ensure tax revenue compliance while reducing administrative burdens.
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关键词
Blockchain,Distributed ledger technology,VAT,Design science research,Tax,Public sector
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