o:10432 Smart contracts as a tool for reducing tax evasion in the digital economy en 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. Keywords: smart contracts, tax control, blockchain technologies, fight against tax evasion, transparency. 1552100 978-86-82408-38-3 2026-09-30T10:28:07.910Z 44 yes 46 Radovan Vladisavljević University Business Academy in Novi Sad, Faculty of Economics and Engineering Management in Novi Sad, Serbia Svetlana Marković University Business Academy in Novi Sad, Faculty of Law for Commerce and Judiciary in Novi Sad person 0000-0003-2776-6519 Miloš Roganović Faculty of Business Economics and Entrepreneurship person Đorđe Vidicki Faculty of Business Economics and Entrepreneurship, person application/pdf 1304759 https://unilib.phaidrabg.rs/o:10432 no yes 1 70 92000004 211A01 International Scientific Conference: "Challenges of Modern Economy and Society through the Prism of Green Economy and Sustainable Development" – CESGED2026 7 1 515 523 Novi Sad : Faculty of economics and engineering management - FIMEK Novi Sad : Educational and Business Center for Development of Human Resources, Management and Sustainable Development 2026