Year: 2026
Type: article
Abstract: Introduction. Special attention is paid to both the advantages and disadvantages, limitations of the technology in order to ensure efficient and fair taxation in the digital economy. Goal. The study aims to determine the effectiveness of implementing Blockchain technology in the taxation system. Materials and methods. Various expert opinions on the implementation of a blockchain solution to streamline tax collection are analyzed. The study uses various methods, including analysis, comparative legal, as well as forecasting and modeling methods due to the increase in the influence of factors associated with digitalization and globalization in the tax system. Results and discussion. The article examines the innovations being introduced into the taxation system in other countries. The article may be of interest to a wide range of readers who are interested in opening up new opportunities for the economy through the use of advanced knowledge and technologies in the context of digital transformation. Primarily these are specialists in the field of finance and economics. Conclusion. Currently, the effective and progressive functioning of the tax system is impossible without the use of Blockchain technology.
Language: English
Subfield: Information Systems
Field: Computer Science
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W7205009963