Blockchain-Based Framework for Security and Transparency in Tax Collection and Management of Digital Government
DOI:
https://doi.org/10.6981/FEM.202509_6(9).0015Keywords:
Blockchain; Digital Government; Tax Collection and Management; Security and Transparency.Abstract
With the advancement of digital government construction, tax collection and management, as a crucial link in government fiscal revenue, faces challenges such as information asymmetry, data security risks, and insufficient transparency. Drawing on the characteristics of blockchain technology, this paper proposes the construction of a secure and transparent framework for tax collection and management in digital government. By analyzing the application logic of blockchain technology in tax governance, it explores its feasibility in reducing information asymmetry, enhancing data security, and improving transparency. Based on the "Enterprise-Stakeholder-Institution" three-factor model of the information ecological chain, a tax-related information platform consisting of "Block Layer-Contract Layer-Data Layer-Report Layer" is constructed. Combined with technologies such as blockchain and big data, a spiral upward tax governance framework is proposed. The aim is to provide a secure, transparent, and efficient solution for tax collection and management in the context of digital government, thereby improving tax governance performance and promoting the modernization and intelligent development of tax collection and management.
Downloads
References
[1] Mustafa G, Rafiq W, Jhamat N, et al. Blockchain-based governance models in e-government: a comprehensive framework for legal, technical, ethical and security considerations[J]. International Journal of Law and Management, 2025, 67(1): 37-55.
[2] Ariyibi K O, Bello O F, Adediran O F, et al. The application of blockchain technology to improve tax compliance and ensure transparency in global transactions[J]. International Journal of Science and Research Archive, 2024, 13(02): 1516-1527.
[3] Elisa N, Yang L, Chao F, et al. A framework of blockchain-based secure and privacy-preserving E-government system[J]. Wireless networks, 2023, 29(3): 1005-1015.
[4] SENADEERA W I U, CHARITH K. AN IMPLEMENTATION FRAMEWORK FOR BLOCKCHAIN BASED TAX COLLECTION MECHANISM IN THE DECENTRALIZED ERA[C]//Proceedings of the Annual Emerging Financial Markets and Policy Conference-EFMP. 2024, 50: 60.
[5] Ridwan R, Riswandi D, Mulyani F S. The implementation of blockchain in taxation: Efficiency, transparency, and reducing tax avoidance[C]//8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023). Atlantis Press, 2024: 234-243.
[6] Mansfield-Devine S. Beyond Bitcoin: using blockchain technology to provide assurance in the commercial world[J]. Computer Fraud & Security, 2017, 2017(5): 14-18.
[7] Szabo N. Winning strategies for Smart contracts[J]. foreword by Don Tapscott, Blockchain Research Institute, 2017, 4.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Frontiers in Economics and Management

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.