{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,28]],"date-time":"2026-02-28T19:56:06Z","timestamp":1772308566186,"version":"3.50.1"},"reference-count":32,"publisher":"IEEE","license":[{"start":{"date-parts":[[2021,11,15]],"date-time":"2021-11-15T00:00:00Z","timestamp":1636934400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/ieeexplore.ieee.org\/Xplorehelp\/downloads\/license-information\/IEEE.html"},{"start":{"date-parts":[[2021,11,15]],"date-time":"2021-11-15T00:00:00Z","timestamp":1636934400000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2021,11,15]],"date-time":"2021-11-15T00:00:00Z","timestamp":1636934400000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,11,15]]},"DOI":"10.1109\/bcca53669.2021.9657036","type":"proceedings-article","created":{"date-parts":[[2021,12,30]],"date-time":"2021-12-30T21:03:46Z","timestamp":1640898226000},"page":"156-163","source":"Crossref","is-referenced-by-count":3,"title":["Blockchain\u2019s potential and opportunities for tax administrations: a systematic review"],"prefix":"10.1109","author":[{"given":"Lara","family":"Nascimento","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Paulo","family":"Da Silva","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Clovis","family":"Peres","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"263","reference":[{"key":"ref32","first-page":"601","article-title":"Taxation on the Blockchain: Opportunities and Challenges","volume":"aug 7","author":"owens","year":"2017","journal-title":"Tax Notes International"},{"key":"ref31","doi-asserted-by":"publisher","DOI":"10.1109\/BLOC.2019.8751256"},{"key":"ref30","doi-asserted-by":"publisher","DOI":"10.1007\/s12599-017-0502-4"},{"key":"ref10","article-title":"Guidelines for snowballing in systematic literature studiesand a replication in software engineering","author":"wohlin","year":"2014","journal-title":"ACM Int Conf Proceeding Ser"},{"key":"ref11","first-page":"63","article-title":"Taxonomia XBRLSPED: Simplificação e Auditoria no âmbito do Sistema Público de Escrituração Digital (SPED)","volume":"11","author":"luciano","year":"2019"},{"key":"ref12","doi-asserted-by":"publisher","DOI":"10.1080\/07421222.1990.11517898"},{"key":"ref13","doi-asserted-by":"publisher","DOI":"10.1109\/ICICT47744.2019.9001998"},{"key":"ref14","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-030-25275-5_17"},{"key":"ref15","doi-asserted-by":"publisher","DOI":"10.22495\/jgr_v6_i1_p5"},{"key":"ref16","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2021.100502"},{"key":"ref17","doi-asserted-by":"publisher","DOI":"10.1145\/3184558.3191555"},{"key":"ref18","year":"2021","journal-title":"On Public and Private Blockchains | Ethereum Foundation Blog"},{"key":"ref19","doi-asserted-by":"publisher","DOI":"10.3390\/joitmc6040156"},{"key":"ref28","doi-asserted-by":"publisher","DOI":"10.1109\/CBI.2019.00071"},{"key":"ref4","doi-asserted-by":"publisher","DOI":"10.1007\/s10845-018-1422-y"},{"key":"ref27","first-page":"703","article-title":"VATCoin: Can a Crypto Tax Currency Prevent VAT Fraud?","author":"ainsworth","year":"2016","journal-title":"Tax Notes International"},{"key":"ref3","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.2853428"},{"key":"ref6","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-68637-0_28"},{"key":"ref29","doi-asserted-by":"publisher","DOI":"10.1007\/978-981-15-3607-6_4"},{"key":"ref5","doi-asserted-by":"publisher","DOI":"10.1016\/j.jpdc.2020.12.003"},{"key":"ref8","article-title":"Guidelines for performing systematic literature reviews in software engineering","author":"kitchenham","year":"2007","journal-title":"Technical report Ver 2 3 EBSE Technical Report EBSE"},{"key":"ref7","year":"2015","journal-title":"Global Agenda Council on the Future of Software % Society Deep Shift Technology Tipping Points and Societal Impact"},{"key":"ref2","doi-asserted-by":"publisher","DOI":"10.1145\/3209281.3209317"},{"key":"ref9","doi-asserted-by":"publisher","DOI":"10.1016\/j.infsof.2010.12.010"},{"key":"ref1","first-page":"2018","article-title":"Blockchain technology and its potential in taxes","volume":"21","author":"frankowski","year":"2017","journal-title":"Deloitte"},{"key":"ref20","first-page":"2015","article-title":"The first real-time BlockchainVAT - GCC solves MTIC fraud","author":"ainsworth","year":"2009","journal-title":"Denver University Law Review"},{"key":"ref22","volume":"1","author":"thompson","year":"2019","journal-title":"Projeto b-CPF e b-CNPJ -- Blockchain das bases de cadastro fiscal"},{"key":"ref21","article-title":"Quorum whitepaper","author":"morgan","year":"2016","journal-title":"New York JP Morgan Chase"},{"key":"ref24","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-030-31578-8_11"},{"key":"ref23","year":"2021","journal-title":"Blockchain Security | Chapter 1 Introduction to Blockchain | Blockchain Understanding Its Uses and Implications | edX"},{"key":"ref26","doi-asserted-by":"publisher","DOI":"10.14569\/IJACSA.2019.0100588"},{"key":"ref25","doi-asserted-by":"publisher","DOI":"10.1109\/ICISS48059.2019.8969805"}],"event":{"name":"2021 Third International Conference on Blockchain Computing and Applications (BCCA)","location":"Tartu, Estonia","start":{"date-parts":[[2021,11,15]]},"end":{"date-parts":[[2021,11,17]]}},"container-title":["2021 Third International Conference on Blockchain Computing and Applications (BCCA)"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/9656932\/9656958\/09657036.pdf?arnumber=9657036","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,5,10]],"date-time":"2022-05-10T16:56:29Z","timestamp":1652201789000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/9657036\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,11,15]]},"references-count":32,"URL":"https:\/\/doi.org\/10.1109\/bcca53669.2021.9657036","relation":{},"subject":[],"published":{"date-parts":[[2021,11,15]]}}}