Chain of values : examining the economic impacts of blockchain on the value-added tax system
| Year of publication: |
2021
|
|---|---|
| Authors: | Cho, Soohyun ; Lee, Kyungha ; Cheong, Arion ; No, Won Gyun ; Vasarhelyi, Miklos A. |
| Published in: |
Journal of management information systems : JMIS. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1557-928X, ZDB-ID 2033010-8. - Vol. 38.2021, 2, p. 288-313
|
| Subject: | Blockchain | blockchain impacts | game theoretical model | social welfare | strategic financial transparency | value-added tax | VAT | Umsatzsteuer | Sales tax | Spieltheorie | Game theory | Betriebliche Wertschöpfung | Value creation |
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