Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain

Although tax authorities are increasingly moving to digitalisation, there has been limited use of blockchain for assisting tax administration and compliance. This article discusses the potential use of blockchain technology for this purpose. In particular, the Australian tax system is considered in...

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Main Authors: Allen, Christina, Potdar, Vidy
Format: Journal Article
Published: Thomson Reuters 2022
Online Access:http://hdl.handle.net/20.500.11937/88194
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author Allen, Christina
Potdar, Vidy
author_facet Allen, Christina
Potdar, Vidy
author_sort Allen, Christina
building Curtin Institutional Repository
collection Online Access
description Although tax authorities are increasingly moving to digitalisation, there has been limited use of blockchain for assisting tax administration and compliance. This article discusses the potential use of blockchain technology for this purpose. In particular, the Australian tax system is considered in light of the challenges identified in the recent official report published by the House of Representatives Standing Committee on Tax and Revenue. These challenges result from the rising gig economy, complex work-related deduction rules for individual taxpayers and, more generally, tax evasion in the cash economy. To overcome these challenges, this article proposes a blockchain solution that increases taxpayer engagement with the tax and superannuation system. Not only would this solution benefit the Australian Government's ability to raise revenue and induce a good compliance culture, but a similar solution could be adopted in other jurisdictions.
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spelling curtin-20.500.11937-881942022-07-05T03:14:29Z Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain Allen, Christina Potdar, Vidy Although tax authorities are increasingly moving to digitalisation, there has been limited use of blockchain for assisting tax administration and compliance. This article discusses the potential use of blockchain technology for this purpose. In particular, the Australian tax system is considered in light of the challenges identified in the recent official report published by the House of Representatives Standing Committee on Tax and Revenue. These challenges result from the rising gig economy, complex work-related deduction rules for individual taxpayers and, more generally, tax evasion in the cash economy. To overcome these challenges, this article proposes a blockchain solution that increases taxpayer engagement with the tax and superannuation system. Not only would this solution benefit the Australian Government's ability to raise revenue and induce a good compliance culture, but a similar solution could be adopted in other jurisdictions. 2022 Journal Article http://hdl.handle.net/20.500.11937/88194 Thomson Reuters fulltext
spellingShingle Allen, Christina
Potdar, Vidy
Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title_full Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title_fullStr Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title_full_unstemmed Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title_short Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
title_sort blockchain to the rescue: improving taxpayer engagement with blockchain
url http://hdl.handle.net/20.500.11937/88194