“Blockchain Technology for Mitigating Tax Fraud in Palestine” رسالة ماجستير

Abstract

Frustration with the attempts of tax fraud in a conventional way during this time with the technological revolution will result in results that may not be satisfactory, believable, or doubtable due to declining VAT collection, delays in the payment of owed taxes, inefficiencies, and fictitious invoices. Therefore, reach for reasonable of reliability and accuracy percent in turnover of revenues from tax shall be real income for public treasury. Mitigating the tax fraud affects which considering the most critical concerns for whom responsible about decision making of tax collection in Ministry of Finance in Palestine, for its essential factor to provide well life for the citizens and contribute in desired level of improvement in the public services. monitoring the phenomenon of tax fraud aligning with the emerging technology through one of the current trend is blockchain a core technology in taxation, through approaches qualitative and quantitative consisting of data collection, interviewee selection, interviews, data collection and financial reports, documentary review, built questionnaire sections, sample design, data reliability, validity and analysis, processing, exploring, visualizing utilized SPSS, Microsoft Excel, to describe the current situation of tax collection under the conventional revenue management system (RMS) and propose Tax Payment Model (PBTP) for Ministry of Finance in Palestine based on blockchain technology. the result of this study indicate that can be deployed (PBTP) in tax administration regrading due to its significant features related to decentralized, immutability, consensus mechanism, smart contracts and will be raising the level of impose constraints in order to ensure compliance at taxation and to achieve benefits for our national revenue