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J Tax Res 2025, 0 - : 7-38 |
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Nakhli S R, Alizade M. The designing the model for applying blockchain technology in invoice-based taxation. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2535-en.html
URL: http://taxjournal.ir/article-1-2535-en.html
1- , mahdi.alizade@ut.ac.ir
Abstract: (1 Views)
Strengthening the economy through transformation in the tax system and decreasing the role of auditors and auditor-centric approaches should be among the priorities of Iranian National Tax Administration. Given the country's urgent need to increase revenue sources to compensate for budget deficits, improving the tax collection system becomes even more crucial. According to clause (b) of article (1) of the "Law on Sales Terminals and Taxpayer Systems," blockchain technology can also be considered a type of sales terminal. One of the key features of blockchain is the enhancement of security, transparency, and efficiency. This study aimed to consider reality as closely as possible. For data collection, a library research method has been employed. It appears that a private consortium blockchain is a suitable option for the tax system. Based on the conducted reviews, there is still no definitive consensus mechanism for a tax system. Therefore, the proposed approach in this study is the use of a hybrid consensus mechanism, combining proof-of-authority and delegated proof-of-stake, which would be ideal for a blockchain-based tax system. One of the main features of this model is the use of multi-layered validation. A blockchain-based tax system designed to record all transactions and events related to invoice-based taxes should fundamentally be established on a multi-party smart contract between the buyer, seller, tax authorities of the origin and destination, the buyer's bank, and the seller's bank. To ensure the successful implementation of blockchain, several key considerations must be taken into account.
Keywords: Blockchain, Invoice-based taxation, Value Added Tax, Sales Terminals and Taxpayer Systems, Tax Administration
Type of Study: Research |
Subject:
Economic
Received: 2025/08/19 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/19 | Accepted: 2025/09/1 | Published: 2025/09/1
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