Blockchain-based Decentralized Validation of Tax Processes

Filip Fatz, Philip Hake, Peter Fettke

In: Judith Michael, Dominik Bork (editor). Companion Proceedings of Modellierung 2020 Short, Workshop and Tools & Demo Papers co-located with Modellierung 2020. International Workshop on Conceptual Modeling for Distributed Ledger Technologies (MOD-DLT-2020) located at Modellierung 2020 Vienna Austria Pages 48-50 CEUR-WS 2542 CEUR Workshop Proceedings 2/2020.


Law obliges businesses to take effective measures to ensure tax compliance. Non-compliance may have serious consequences, ranging from fines to criminal sanctions. Recently, the application of distributed ledger technology has been proposed to facilitate tax compliance for businesses, but also to increase the efficiency of tax administrations. In this work, we propose the use of distributed ledger technology to enable efficient information exchange between businesses, tax administrations, and auditors. In our solution, tax process models serve as the basis for implementing smart contract logic. Finally, we discuss the challenges that hinder the adoption of distributed ledger technology in practice and give an outlook on decentrally enforced compliance.


Weitere Links

MOD-DLT3.pdf (pdf, 198 KB)

German Research Center for Artificial Intelligence
Deutsches Forschungszentrum für Künstliche Intelligenz