New technologies can contribute to administrations’ efficiency. Although IT is already been used by many tax authorities to increase tax compliance and the efficiency of the taxation system, in this research objective we focus on how new techniques such as blockchain technology have the potential to reduce non-compliance risks even more and increase taxation efficiency and, accordingly, also improve trust between tax authorities and taxpayers.
Given the close link of this research with the research results of other research objectives within DigiTax, this research will be conducted in a second phase.
Publications ans presentations
- Pauwels, Karl, Rivière, Inès, "Blockchain en kadastraal inkomen: einde van het stenen tijdperk in zicht?", Tijdschrift voor fiscaal recht, 2018, p. 639-641