Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 141

Article in Press

Is Blockchain Technology a solution to tax evasion and tax avoidance in Botswana in Africa?

Munjeyi, E

  •  Received: 22 June 2020
  •  Accepted: 16 September 2020
Over the past years, blockchain technologies have surged into debate about the future of tax and tax transactions. Its application is not well understood especially in developing countries. This study aims at assessing the use of blockchain in Botswana in SADC as an instrument to fight corruption, tax fraud and evasion. This study consulted several articles and official documents. In this study, it was revealed that there are several policy questions such as confidentiality, privacy and cyber related issues that need to be investigated further before embracing the technology. The paper recommends that Botswana should harmonise their standards with regards to blockchain in order to fully benefit.

Keywords: blockchain, tax, Africa, Botswana SADC, tax fraud