Critical Factors in Adopting Blockchain Technology in Value-Added Tax Systems-Journal of Sustainability Research-CSCIED科技核心评价数据库-手机版

Critical Factors in Adopting Blockchain Technology in Value-Added Tax Systems

Critical Factors in Adopting Blockchain Technology in Value-Added Tax Systems

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DOI	10.20900/jsr.20240023
刊名	Journal of Sustainability Research JSR
年，卷(期)	2024, 6(2)
作者	Alfonso Pellegrino*,Alessandro Stasi,
作者单位	1 Sasin School of Management, Chulalongkorn University, Bangkok 10330, Thailand; 2 Business Administration Division, Mahidol University International College (MUIC), 999 Phutthamonthon 4 Rd., Salaya, Phutthamonthon, Nakhon Pathom 73170, Thailand
Abstract	Blockchain technology stands at the forefront of innovation with the potential to revolutionize Value Added Tax (VAT) systems, positioning them as key components in promoting sustainable economic development. In this study, we provide an exhaustive analysis of the diverse challenges encountered in the blockchain integration process within VAT systems, addressing technical, legal, and socio-political dimensions. We address technical challenges such as scalability, compatibility, and data migration, while also highlighting potential vulnerabilities of blockchain systems. From a legal perspective, we analyze the implications of varying data protection standards and regulations across jurisdictions, with a focus on the interplay between blockchain and established legal frameworks. Socio-politically, the study discusses thefundamental shift required in the operations and collaborative mechanisms of tax administrations. Recognizing resistance from institutional stakeholders, we propose strategies for awareness promotion, capacity-building, and organizational adaptation. By considering these multifaceted challenges, the article aims to offer insights into the strategic measures necessary for effective blockchain integration in VAT systems
KeyWord	blockchain technology; tax fraud detection; international cooperation; public law; digital transformation in tax administration; sustainability in fiscal policy
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引用本文

Alfonso Pellegrino*,Alessandro Stasi. Critical Factors in Adopting Blockchain Technology in Value-Added Tax Systems, Journal of Sustainability Research. 2024; 6; (2). https://doi.org/10.20900/jsr.20240023.

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