American Journal of Computer Science and Technology
Volume 3, Issue 2, June 2020, Pages: 18-26
Received: Apr. 10, 2020;
Accepted: May 5, 2020;
Published: May 15, 2020
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Georges Bell Bitjoka, Departement de Télécommunications, National Advanced School of Engineering, University of Yaoundé I, Yaoundé, Cameroon
Moïse Macaire Nnanga Edoa, Departmentof Computer Science, Faculty of Sciencies, University of Yaoundé I, Yaoundé, Cameroon
Tax fraud is the non-payment or the partial payment of taxes by taxpayers through the use of illegal means. This consequences lead to the reduction to the GDP (Gross Domestic Product) of the country. Tax fraud constitutes a curb to the economic development of the country and the blossoming of the population. In Cameroon, the collection of the VAT which means Value Added Tax constitutes the core of interest of this work which is not saved by this illegal practice. The element which favours tax evasion is the fiscal regime from the type declarative most used in the world. The reason why is the most used by states is because it gives a certain freedom to taxpayers. This freedom consists of the taxpayer to declare on the amount of the VAT which he has to deposit to tax authorithies. So, this encourages people to invest in private sectors and also foreign industries to establish in the country. The crowding of these new taxpayers certainly creates employment in the country but does not change the fact that tax invasion is accessible to all taxpayers and the whole by a system instored by the govenment. Optimizing the process of the VAT collection it will come back to secure without violating the rules of the declarative fiscal regime. So, it’s about creating a virtual currency known as TVACoin that will have as platform a Blockchain. This currency will permit all payment attach to the VAT. The users who will be concerned by this currency are consumers, taxpayers and tax authorities.
Georges Bell Bitjoka,
Moïse Macaire Nnanga Edoa,
Blockchain in the Implementation of VAT Collection, American Journal of Computer Science and Technology.
Vol. 3, No. 2,
2020, pp. 18-26.
Copyright © 2020 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/
) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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