A blockchain-based certifiable anonymous E-taxing protocol

Abstract

The security of the tax system is directly related to the development of a country. The conventional process of tax payment laborious steps, so this process becomes a cause of irregularities among taxpayers and tax authorities, increasing the rate of corruption in tax collection. Blockchain, as a distributed ledger technology, its unique advantages and promising applications in taxation offer an effective solution to the problems of electronic taxation. However, the transparency of blockchain exists the risk of privacy disclosure, the high degree of anonymity brings the problem of lack of user supervision. Therefore, for balancing the contradiction of taxpayer privacy and supervision, we propose a blockchain-based self-certified and anonymous e-taxing scheme, which uses blockchain as the underlying support, and utilizes cryptography technology such as self-certified public key, Diffie-Hellman, to reduce the taxpayer′s reliance on the certificate authority, and protects the taxpayer′s anonymity while realizing the tracking of the real identity of malicious taxpayers. The security analysis proves that the scheme has the properties such as anonymity, conditional privacy and unforgeability, etc. Finally, performance analysis shows that compared with similar schemes, the scheme significantly improves the registration efficiency, proving its practicability and implementability.