Please use this identifier to cite or link to this item: http://cmuir.cmu.ac.th/jspui/handle/6653943832/80265
Title: Tax Collection Management Strategy Based on Blockchain Technology
Other Titles: กลยุทธการจัดการกลุ่มภาษีด้วยเทคโนโลยีบล็อกเชน
Authors: Yang, Baochao
Authors: Yang, Baochao
Issue Date: 7-Apr-2023
Abstract: Continuous promotion of China's "Internet + tax" action, electronic invoice is becoming more and more popular. this research will propose a new tax collection management strategy based on blockchain technology, which can be adopted by governments to improve the efficiency and security of their tax collection processes. Compared with paper invoices, the use of electronic invoices can help reduce the operating cost of taxpayers, improve the level of tax collection and management of government departments, and build a low-carbon and environmentally friendly resource-intensive society. With the support of national policies and the continuous improvement of the network technology environment, the comprehensive promotion of electronic invoices is the inevitable trend of the development of information society. There are a few problems in the practical use of electronic invoices, especially repeated reimbursement, accounting difficulties, reliable preservation, and other problems. At present, these problems are mainly solved by auxiliary management means, which cannot fundamentally eliminate the occurrence of such problems. The means and technology of tax invoice management are relatively backward. Most provinces and cities still adopt complex manual filling and physical anti-counterfeiting technology, which increases the difficulty of tax authorities' control. And the criminals who forge invoices and improperly use invoices provide an opportunity for the national tax authorities to improve the quality of tax collection and monitoring. An electronic invoice cloud platform based on blockchain refers to the combination of blockchain framework and cloud computing to build a distributed electronic invoice cloud platform. Blockchain, the underlying technology of Bitcoin, is a natural fit with electronic invoices, which have the attributes of both electronic vouchers and digital assets. Blockchain solves the problem of electronic invoice security and repeated reimbursement. By developing the e-invoice cloud platform, the issuing, circulation, storage, and reimbursement of e-invoices can be realized. By using e-invoices for various service platforms, the e-invoices between self-built platforms, third-party platforms, and self-built platforms can be realized, as well as the data exchange between third-party platforms, the e-invoice chain can be built to realize the government, enterprises, and individuals can share the dividend of an electronic invoice, realize the healthy development of the whole electronic invoice ecology. This research will discuss the potential of blockchain technology to improve the existing tax collection management strategies by providing a secure and transparent system. It will also address the challenges and gaps in implementing blockchain technology in the tax collection process. Finally, this study will suggest some measures that can be taken to ensure the successful implementation of the new strategy.
URI: http://cmuir.cmu.ac.th/jspui/handle/6653943832/80265
Appears in Collections:ICDI: Independent Study (IS)

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