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Overview


Original Research

BUILDING AND EVALUATING A MODEL TO REDUCE TAX EVASION USING BLOCKCHAIN TECHNOLOGY (INCOME AND SALES TAX DEPARTMENT OF JORDANIAN)

Dr. ABDULLAH MOHAMMAD AL-ZOUBI 1, and MA. TAHANA ALI KANA’AN 2.

Vol 17, No 09 ( 2022 )   |  DOI: 10.5281/zenodo.7066658   |   Author Affiliation: Accounting Department, School of Business, Al al-Bayt University 1,2.   |   Licensing: CC 4.0   |   Pg no: 469-500   |   To cite: Dr. ABDULLAH MOHAMMAD AL-ZOUBI, and MA. TAHANA ALI KANA'AN. (2022). BUILDING AND EVALUATING A MODEL TO REDUCE TAX EVASION USING BLOCKCHAIN TECHNOLOGY (INCOME AND SALES TAX DEPARTMENT OF JORDANIAN). 17(09), 469–500. https://doi.org/10.5281/zenodo.7066658   |   Published on: 10-09-2022

Abstract

The study aims to build and evaluate a model which reduces Tax Evasion by using Blockchain Technology, in line with the tremendous technological developments , and as a modest attempt in presenting a model, that solve a persistent problem which is Tax Evasion in accordance with many methods , where Tax Evasion divided into two sections, the first one is about evasion methods from Income Tax , The second, relates to evasion methods from Sales Tax), and to achieve the goal of the study, the Descriptive Analytical Method was used. Where the form was built in its theoretical version .The Preliminary data was collected using the questionnaire for model evaluation ,where The personal interview was also relied upon to collect some important data for the study that were not included in the questionnaire. The study concluded that a model can be built using the block chain technology, and that this model leads to a reduction in tax evasion of income and sales taxes. As well, the study recommends presenting the study model to the Income and Sales Tax Department to study the possibility of adopting and applying it , in addition to help solving the problem of tax evasion, whether at the income tax level or at the sales tax level.


Keywords

Blockchain Technology, Tax Evasion.