Developing a Qualitative Model of Tax Policy by Integrating Blockchain Technology into the Tax System

Abstract

This study aims to develop a qualitative tax policy model based on the integration of blockchain technology into the tax system. A qualitative content analysis approach was used. Data were collected through document review, prior studies, and expert interviews in taxation, information technology, and economic policymaking. Analysis followed the five stages of meta-synthesis and employed open, axial, and selective coding. Key model dimensions were identified, including tax transparency, data security and integrity, operational efficiency, governance and legal framework, tax justice, technological innovation, organizational readiness, and policy sustainability. The analysis showed that integrating blockchain can significantly reduce tax evasion, enhance transaction traceability, strengthen data integrity, and increase the efficiency of auditing and monitoring processes. Findings also demonstrated improvements in financial reporting quality, public trust, and policy effectiveness when blockchain-based mechanisms are implemented. Long-term sustainability of such a model requires aligned regulatory frameworks and strengthened organizational readiness. Blockchain technology presents a transformative foundation for transitioning toward digital tax governance. Its successful implementation depends on regulatory reform, technical infrastructure development, workforce training, and institutional coordination. The proposed model provides policymakers with a structured roadmap to design a transparent, efficient, and trustworthy tax administration system.