Blockchain in the Implementation of VAT Collection
Georges Bell Bitjoka,
Moïse Macaire Nnanga Edoa
Issue:
Volume 3, Issue 2, June 2020
Pages:
18-26
Received:
10 April 2020
Accepted:
5 May 2020
Published:
15 May 2020
Abstract: 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.
Abstract: 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 w...
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Blockchain Study and Analysis with a View to Optimizing Security on the Aspects of Land Registry
Georges Bell Bitjoka,
Sebastian Yves Wono Emvudu,
Basile Bete Mbezele
Issue:
Volume 3, Issue 2, June 2020
Pages:
27-37
Received:
13 April 2020
Accepted:
5 May 2020
Published:
4 June 2020
Abstract: Land, according to most governments, is an important asset in development. All over the world, it expresses family cohesion to a certain extent, and presents itself as a basis for the development of any human project. Thus, the regulation of its use and occupation is required. In Cameroonian legislation, the land system is using a special book called "land Book". This book represents a document used by a registrar to record users ‘land titles, in order to prove the authenticity, availability, and confidentiality of its holder. To date, its land system still suffers from several problems, in particular: the dilapidated state and disappearance of land books, the existence of several geodetic systems, disappearance of leaflet, sale of false land titles, double sales of land titles, and attempts to expropriate a person or a community by the administration or by third parties. Today, most of the cases pending in the courts are land disputes, and since then they have continued to increase due to demographic pressure, and the rate of urbanization in Cameroon. The objective of this paper is to solve these problems by designing a Framework via a particular type of blockchain approach in order to improve the security and scalability of the land register in Cameroon.
Abstract: Land, according to most governments, is an important asset in development. All over the world, it expresses family cohesion to a certain extent, and presents itself as a basis for the development of any human project. Thus, the regulation of its use and occupation is required. In Cameroonian legislation, the land system is using a special book call...
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