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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 

Blockchain in Taxation


Author(s): Derya Yayman

Citation: Derya Yayman, (2021) "Blockchain in Taxation," Journal of Accounting and Finance, Vol. 21, Iss. 4, pp. 140-155

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Blockchain is comprised of a scattered database of blocks containing information which is encrypted with special algorithms called hash, that enable data monitoring. The digitization of payment systems as well as goods and services has led to the development of cryptocurrencies such as Bitcoin. However, although it was originally created for bitcoin trading, the potential of blockchain extends beyond cryptocurrencies and is still evolving. The aim of this study is to investigate the use of blockchain technology in taxation. In the study, the use of blockchain technology in taxation was examined and analyzed for selected countries and Turkey. Legal and administrative studies continue to be carried out in countries around the world to reduce the administrative burden in tax systems, allow tax collection at low costs and reduce tax deficits. As a result, blockchain technology will lead to change and transformation of the world tax regimes due to its transparency.