Making Tax Smart: Feasibility of Distributed Ledger Technology for Building Tax Compliance Functionality to Central Bank Digital Currency

Making Tax Smart: Feasibility of Distributed Ledger Technology for Building Tax Compliance Functionality to Central Bank Digital Currency

The latest advancements in distributed ledger technology (DLT) and payment architectures such as the UK’s New Payments Architecture present opportunities for leveraging the hidden informational value and intelligence within payments. In this paper, we present Smart Money, an infrastructure capabilit...

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Bibliographic Details
Main Authors: Panos Louvieris, Georgios Ioannou, Gareth White
Format: Article
Language:English
Published: MDPI AG 2024-10-01
Series:Applied System Innovation
Subjects:
CBDC
tax compliance
DLT
programmable money
Online Access:https://www.mdpi.com/2571-5577/7/6/106
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