Tax Evasion, Information Systems and Blockchain

This research paper is about to analyze tax evasion mechanism and how this risk can be managed by using digital system and Blockchain. A possible solution of immediate and easy application could be to streamline the tax assessment system by setting a predetermined and very low rate (at most 10%) linked to gross revenues rather than net income. The application of system proposed with this paper would allow to obtain various benefits that would be added to the almost complete elimination of the phenomenon of tax evasion, such as simplification of tax obligations, reducing the costs of consulting for companies; possibility of carrying out a concrete and immediate tax planning; the elimination of the discretionary nature of the determination and attribution of costs violating the principle of economic competence to bend it to fiscal requirements; or, greater positive collaboration between institutions and companies.