Blockchain-Based Framework for Security and Transparency in Tax Collection and Management of Digital Government

Qishen Zhang

doi:10.6981/FEM.202509_6(9).0015

Blockchain-Based Framework for Security and Transparency in Tax Collection and Management of Digital Government

Qishen Zhang

Frontiers in Economics and Management, (2025), Vol.6, No.9, pp.154-162

Published: September 13, 2025

DOI: 10.6981/FEM.202509_6(9).0015

PDF: Download Full Text PDF

Abstract

With the advancement of digital government construction, tax collection and management, as a crucial link in government fiscal revenue, faces challenges such as information asymmetry, data security risks, and insufficient transparency. Drawing on the characteristics of blockchain technology, this paper proposes the construction of a secure and transparent framework for tax collection and management in digital government. By analyzing the application logic of blockchain technology in tax governance, it explores its feasibility in reducing information asymmetry, enhancing data security, and improving transparency. Based on the "Enterprise-Stakeholder-Institution" three-factor model of the information ecological chain, a tax-related information platform consisting of "Block Layer-Contract Layer-Data Layer-Report Layer" is constructed. Combined with technologies such as blockchain and big data, a spiral upward tax governance framework is proposed. The aim is to provide a secure, transparent, and efficient solution for tax collection and management in the context of digital government, thereby improving tax governance performance and promoting the modernization and intelligent development of tax collection and management.

Keywords: Blockchain; Digital Government; Tax Collection and Management; Security and Transparency.

APA Citation: Qishen Zhang (2025). Blockchain-Based Framework for Security and Transparency in Tax Collection and Management of Digital Government. Frontiers in Economics and Management, 6(9), 154-162. https://doi.org/10.6981/FEM.202509_6(9).0015

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