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
Views 154 Downloads 61
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.
Mélanie Swan, « Blockchain, Blueprint for a new economy », édité par O’Reilly Media, Inc., 1005 Gravenstein Highway North, Sebastopol, CA 95472, Février 2015.
B. Fathi and M. Esmaeilian Department of Economic, Aliguodarz Branch, Islamic Azad University, Aliguodarz, Iran. Evaluation of Value Added Tax (VAT) and Tax Evasion. Published: February 25, 2012.
Erich Kirchler, Boris Maciejovsky, Friedrich Schneider. Social Representations on Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter? March 2001.
Omar Dib, Kei-Leo Brousmiche, Antoine Durand, Eric Thea, Elyes Ben HamidaIRT SystemX, Paris-Saclay, France. Consortium Blockchains: Overview, Applications and Challenges.
Diego Ongaro and John Ousterhout, Stanford University. In Search of an Understandable Consensus Algorithm; 2013.
Raft Consensus Algorithm; https://www.geeksforgeeks.org/raft-consensus-algorithm/.
Special report, Fight against intra-community VAT fraud: additional actions are required; European Court of Auditors; 2015.
John Clow, Stanford University, firstname.lastname@example.org; Zhiling Jiang, Stanford University, email@example.com; A Byzantine Fault Tolerance Raft.
Christopher Copeland and Hongxia Zhong; Tangaroa: a Byzantine Fault Tolerance Raft.
Elvice DJOMENI KOLOKO, 2008, University of Douala; Taxation of investments and tax optimization case of Cameroon; Professional Master II in applied taxation.
VAT and cryptotechnologies: From apprehension to adoption; Laperriere Edouard, Master's thesis, University of Paris 1, Pathéon Sorbonne, academic year 2017-2018.
Richard T. Ainsworth, Boston University School of Law; Andrew Shact, WP Tax and Treasure; Blockchain (Distributed Ledger Technology) solves VAT fraud, 20 juin, 2016, https://www.bu.edu/law/files/2016/10/BLOCKCHAIN-3.pdf.
Richard T. Ainsworth, Boston University School of Law; Musaad Alwohaibi, University of Florida, Levin College of Law, Students; Mike Cheetham, Independent; Camille Tirand, Organization for Economic Co-Operation and Development (OECD) - Centre for Tax Policy and Administration (CTP); A VATCoin Proposal Following on The 2017 EU VAT.
Muka Samuel, University of Bamenda; Michael Forzeh Fossung, University of Buea; Tax Evasion in Cameroon: Causes and Remedies; 9 August 2019; Research Journal of Finance and Accounting Vol. 10, No. 14, 2019.
Charles Vellutini (Team leader – ECOPA), Georges Casamatta (ECOPA), Léa Bousquet (ECOPA), Grzegorz Poniatowski (CASE); Estimating International Tax Evasion by Individuals; September 2019; European Commission; Taxation papers; Working paper No 76-2019.
Era Dabla-Norris, Mark Gradstein, Fedor Miryugin, and Florian Misch; Productivity and Tax Evasion; November 2019; International Monetary Fund; WP/19/260.
WikiCrea; A diagram to understand the mechanism of the VAT; https://www.creerentreprise.fr/schema-pour-comprendre-mecanisme-tva/; updated on 27 November 2018.