A blockchain-based certifiable anonymous E-taxing protocol.

Area of Science:

• Computer Science
• Information Security
• Public Administration

Background:

• Traditional tax payment systems are inefficient and prone to corruption.
• Blockchain technology offers potential solutions for electronic taxation but faces privacy and supervision challenges.
• Existing systems struggle to balance taxpayer anonymity with regulatory oversight.

Purpose of the Study:

• To propose a novel blockchain-based e-taxing scheme.
• To address the inherent conflict between taxpayer privacy and regulatory supervision in digital tax systems.
• To enhance the security, efficiency, and integrity of tax collection processes.

Main Methods:

• Utilizing blockchain as the foundational distributed ledger technology.
• Implementing cryptographic techniques including self-certified public key and Diffie-Hellman.
• Developing a scheme that supports self-certification and anonymity for taxpayers.
• Ensuring traceability of malicious actors without compromising general user privacy.

Main Results:

• The proposed scheme effectively balances taxpayer privacy with essential supervision requirements.
• Security analysis confirms properties such as anonymity, conditional privacy, and unforgeability.
• Performance analysis demonstrates significant improvements in registration efficiency compared to similar systems.
• The scheme proves to be practical and implementable for real-world e-taxing applications.

Conclusions:

• The blockchain-based self-certified and anonymous e-taxing scheme offers a viable solution to improve tax system security and reduce corruption.
• The integration of blockchain and advanced cryptography enhances efficiency and trustworthiness in electronic tax collection.
• This approach provides a robust framework for secure and private digital tax administration.