Naslov (eng)

Smart contracts as a tool for reducing tax evasion in the digital economy

Autor

Vladisavljević, Radovan
Marković, Svetlana
Roganović, Miloš
Vidicki, Đorđe

Publisher

Opis (eng)

ABSTRACT: The aim of the paper is to present a model based on smart contracts that reduce the possibility of tax evasion. By increasing transparency and automating various business processes, it is possible to greatly reduce tax evasion and thereby increase the trust of all participants in business. The benefits of this model are multiple, on the one hand, we have participants in the business venture who are able to plan more accurately, on the other hand representatives of the tax authorities have easy access to vital information.

Jezik

engleski

Datum

2026

Licenca

© All rights reserved

Predmet

Keywords: smart contracts, tax control, blockchain technologies, fight against tax evasion, transparency.

Deo kolekcije (1)

o:1575

Pravni fakultet za privredu i pravosuđe