Using Distributed Ledger Technology (DLT) to Combat Import Customs Tax Evasion A Game-Theoretic Approach

Abstract

This article examines the utilization of Distributed Ledger Technology (DLT) as a mechanism to address import customs tax evasion. The research employs a game-theoretic framework to examine the dynamics of tax evasion and assess the impact of blockchain on improving transparency, accountability, and compliance in customs administration. A systematic literature review process, adhering to PRISMA criteria, was utilized to gather and examine pertinent academic articles. The literature study examines critical subjects, such as the mechanisms of import tax evasion, the digital taxation framework, and the use of blockchain technology into tax systems. The study also examines the relevance of game theory in comprehending and addressing non-compliant behaviors among taxpayers. In the practical phase, we conducted a systematic review of a corpus exceeding 100 publications, obtained from three international research databases: Scopus, Taylor & Francis, and IEEE Xplore. Following the application of rigorous inclusion and exclusion criteria to guarantee relevance, a concentrated selection of research constituted the foundation for our study. This research underscores the capacity of DLT to transform conventional evasion tactics, reduce corruption, and improve institutional efficacy in customs operations. Insights are contextualized through a worldwide comparison and an examination of the Moroccan customs scene, offering concrete recommendations for utilizing blockchain to modernize customs operations.