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The International Conference on Cyber Security Intelligence and Analytics

CSIA 2020: Cyber Security Intelligence and Analytics pp 50–58Cite as

Application of Blockchain Technology in Tax Collection and Management

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Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1147))

Abstract

Blockchain is one of the most significant technological innovations in information technology in recent years. It not only brings updates and iterations of information technology, but also may change the way in which big data is used. Due to the unique advantages and application prospects of blockchain, research on the application of blockchain in various fields is being actively carried out, and tax collection and management is no exception. This article mainly studies the application of blockchain technology in tax collection and management. Based on a review of the current research on the application of blockchain technology in the field of taxation, this paper analyzes the possible limitations of the application of blockchain technology in tax collection and management based on the technical characteristics of the blockchain and the current application situation and its own attributes It also puts forward the directions and possible ways to promote the application of blockchain in tax collection and management in China. The research in this paper found that the average tax evasion rate of VAT in 22 developing countries reached 30.3%. Even in developed countries with a strong sense of tax payment, the proportion of tax paid according to law is only 83.9%. The research results of this paper are of great significance to the application of blockchain technology in tax collection and management.

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Author information

Authors and Affiliations

  1. College of Business Administration, Jilin Engineering Normal University, Changchun, Jilin, China

    Juan Wang

Authors
  1. Juan Wang
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Corresponding author

Correspondence to Juan Wang .

Editor information

Editors and Affiliations

  1. Shanghai University, Shanghai, China

    Zheng Xu

  2. Department of Software Engineering and Game Development, Kennesaw State University, Marietta, GA, USA

    Reza M. Parizi

  3. Manchester Metropolitan University, Stockport, UK

    Mohammad Hammoudeh

  4. School of Engineering and Sciences, Tecnologico de Monterrey, Puebla, Mexico

    Octavio Loyola-González

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Wang, J. (2020). Application of Blockchain Technology in Tax Collection and Management. In: Xu, Z., Parizi, R., Hammoudeh, M., Loyola-González, O. (eds) Cyber Security Intelligence and Analytics. CSIA 2020. Advances in Intelligent Systems and Computing, vol 1147. Springer, Cham. https://doi.org/10.1007/978-3-030-43309-3_7

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