Aplicarea tehnologiei blockchain în sistemul fiscal: oportunități și provocări

Abstract

The accelerated development of technology and the trend towards a digitized economy are the main factors that have led to significant changes in tax administration. In the context of the continuous progress of technologies, the traditional solutions of the tax system no longer cope with the problems arising in its management, the need to implement new modern and efficient solutions is felt more and more. To this end, Blockchain technology is the solution, with prospects for optimizing tax procedures, especially through tools of combating fraud and tax evasion, by increasing trust and transparency and improving access to shared information and records. This research aims to analyze the possibilities of implementing the innovative Blockchain technology in order to monitor fiscal operations, as well as to identify the challenges and opportunities of its use in the fiscal system of the Republic of Moldova. CZU: 336.22:004.056.55; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.38