Mechanisms and Pathways for Enhancing Tax Governance Capabilities through Blockchain Empowerment in the Digital Economy Era
In the context of the digital economy,traditional tax governance faces new challenges of the era.Blockchain technology,characterized by its information transparency,traceability,tamper-resistance,and smart contracts,offers opportunities to solve difficult tax governance issues.Therefore,this paper first analyzes the"four major bottleneck constraints"faced by tax governance in the digital economy era.It then elucidates the"four core mechanisms"of blockchain-enabled tax governance.Finally,the paper explores the effectiveness of sovereign blockchain by proposing a comprehensive design for integrating blockchain technology into tax governance.This includes top-level design,data platform construction,regulatory mechanism identification,evaluation model innovation,credit rating systems,and information system development.The proposed pathway design for the full-domain embedding of blockchain technology in tax governance serves as a reference for further advancing the application of blockchain in the field of tax governance and for the modernization of the tax governance system and governance capabilities.
digital economyblockchaintax governancemechanismpath
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