|
|
 |
Volume 6, Issue 19 (9-2019) |
 |
|
|
|
|
Mechanisms and Challenges of Implementing Blockchain Ledger in E-Government Development and its Impacts on the Tax System
|
| |
|
|
|
Abstract: (3909 Views) |
| Blockchain is a ledger capable of exchanging and storing datas in a decentralized environment. This ledger is capable of storing and executing high-security transactions due to data encryption technology and also has transparency feature for presenting these transactions to the public. The features of this ledger make it possible for e-government development to lead to positive impacts on decision-making and voting in government or non-governmental organizations, elections and referendums, information registration, government contracts or state or corporate governance. Supervise the payment of government employees' salaries and electronic transactions in monetary markets. However, the implementation of this ledger in the legal system faces challenges such as the capacity of data storage of electronic messages, the immutability of the Blockchain, the dangers of using electronic tools and the validation of virtual currencies and digital tokens. Implementation of this framework in the field of taxation can also have effects such as identifying taxpayers and facilitating and accelerating tax evasion or taxation. Of course, this process is subject to some regulatory and enforcement policy, including the requirement to obtain digital signatures and conduct electronic transactions in the context of blockchain |
|
| |
|
|
|
|
Type of Study: Research |
Subject:
Special
|
|
|
|
|
|
|
|
|
|
|
|
|
