
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/">
  <dc:type>info:eu-repo/semantics/conferenceProceedings</dc:type>
  <dc:description xml:lang="eng">ABSTRACT:
The aim of the paper is to present a model based on smart contracts that reduce the possibility of tax evasion. By increasing transparency and
automating various business processes, it is possible to greatly reduce tax evasion and thereby increase the trust of all participants in business. The
benefits of this model are multiple, on the one hand, we have participants in the business venture who are able to plan more accurately, on the other
hand representatives of the tax authorities have easy access to vital information.</dc:description>
  <dc:rights>All rights reserved</dc:rights>
  <dc:source>International Scientific Conference: &quot;Challenges of Modern Economy and Society through the Prism of Green Economy and Sustainable Development&quot; – CESGED2026</dc:source>
  <dc:source>volume: 7</dc:source>
  <dc:source>number: 1</dc:source>
  <dc:source>startpage: 515</dc:source>
  <dc:source>endpage: 523</dc:source>
  <dc:identifier>https://unilib.phaidrabg.rs/o:10432</dc:identifier>
  <dc:identifier>ISBN: 978-86-82408-38-3</dc:identifier>
  <dc:subject xml:lang="eng">Keywords: smart contracts, tax control, blockchain technologies, fight against tax evasion, transparency.</dc:subject>
  <dc:title xml:lang="eng">Smart contracts as a tool for reducing tax evasion in the digital economy</dc:title>
  <dc:format>application/pdf</dc:format>
  <dc:format>1304759 bytes</dc:format>
  <dc:publisher>Novi Sad : Faculty of economics and engineering management - FIMEK</dc:publisher>
  <dc:publisher>Novi Sad : Educational and Business Center for Development of Human Resources, Management and Sustainable Development</dc:publisher>
  <dc:language>eng</dc:language>
  <dc:creator>Vladisavljević, Radovan</dc:creator>
  <dc:creator id="https://orcid.org/0000-0003-2776-6519">Marković, Svetlana</dc:creator>
  <dc:creator>Roganović, Miloš</dc:creator>
  <dc:creator>Vidicki, Đorđe</dc:creator>
  <dc:date>2026</dc:date>
</oai_dc:dc>
