Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy
This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit process, from generation...
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MDPI AG
2024-11-01
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| Series: | Applied Sciences |
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| Online Access: | https://www.mdpi.com/2076-3417/14/22/10622 |
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| author | Giovanni De Gasperis Sante Dino Facchini Ivan Letteri |
| author_facet | Giovanni De Gasperis Sante Dino Facchini Ivan Letteri |
| author_sort | Giovanni De Gasperis |
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| description | This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit process, from generation to redemption. The method integrates Artificial Intelligence and blockchain technology within a Decentralised Autonomous Organisation architecture, combined with a Multi-agent System to establish a tokenomics model. The system is structured to prevent accidental errors, such as double spending or overspending, and detect fraudulent behaviours, like false claims of completed work. Our main findings indicate that deploying two Decentralised Autonomous Organisations on the Algorand blockchain significantly enhances trust and security, supporting effective oversight of the Superbonus process and facilitating transparent value exchange among stakeholders. This decentralised governance model introduces substantial automation, reduces biases, and offers a viable solution to strengthen tax credit management. This work proposes an innovative, technology-driven framework that can be generalised to similar fiscal and governance contexts, enhancing transparency and control. |
| format | Article |
| id | doaj-art-8363e4128d97404eac6bb8e9e586ed29 |
| institution | OA Journals |
| issn | 2076-3417 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Applied Sciences |
| spelling | doaj-art-8363e4128d97404eac6bb8e9e586ed292025-08-20T02:26:45ZengMDPI AGApplied Sciences2076-34172024-11-0114221062210.3390/app142210622Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in ItalyGiovanni De Gasperis0Sante Dino Facchini1Ivan Letteri2Department of Information Engineering, Computer Science and Mathematics, Università degli Studi dell’Aquila, Via Vetoio snc Coppito, IT67100 L’Aquila, ItalyDepartment of Information Engineering, Computer Science and Mathematics, Università degli Studi dell’Aquila, Via Vetoio snc Coppito, IT67100 L’Aquila, ItalyDepartment of Medicine SVA, Università degli Studi dell’Aquila, Piazzale S.Tommasi 1, IT67100 L’Aquila, ItalyThis study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit process, from generation to redemption. The method integrates Artificial Intelligence and blockchain technology within a Decentralised Autonomous Organisation architecture, combined with a Multi-agent System to establish a tokenomics model. The system is structured to prevent accidental errors, such as double spending or overspending, and detect fraudulent behaviours, like false claims of completed work. Our main findings indicate that deploying two Decentralised Autonomous Organisations on the Algorand blockchain significantly enhances trust and security, supporting effective oversight of the Superbonus process and facilitating transparent value exchange among stakeholders. This decentralised governance model introduces substantial automation, reduces biases, and offers a viable solution to strengthen tax credit management. This work proposes an innovative, technology-driven framework that can be generalised to similar fiscal and governance contexts, enhancing transparency and control.https://www.mdpi.com/2076-3417/14/22/10622decentralised autonomous organisationmulti-agent systemsblockchaintax credit trackingtax relief measuresecured fiscal credits |
| spellingShingle | Giovanni De Gasperis Sante Dino Facchini Ivan Letteri Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy Applied Sciences decentralised autonomous organisation multi-agent systems blockchain tax credit tracking tax relief measure secured fiscal credits |
| title | Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy |
| title_full | Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy |
| title_fullStr | Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy |
| title_full_unstemmed | Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy |
| title_short | Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy |
| title_sort | leveraging multi agent systems and decentralised autonomous organisations for tax credit tracking a case study of the superbonus 110 in italy |
| topic | decentralised autonomous organisation multi-agent systems blockchain tax credit tracking tax relief measure secured fiscal credits |
| url | https://www.mdpi.com/2076-3417/14/22/10622 |
| work_keys_str_mv | AT giovannidegasperis leveragingmultiagentsystemsanddecentralisedautonomousorganisationsfortaxcredittrackingacasestudyofthesuperbonus110initaly AT santedinofacchini leveragingmultiagentsystemsanddecentralisedautonomousorganisationsfortaxcredittrackingacasestudyofthesuperbonus110initaly AT ivanletteri leveragingmultiagentsystemsanddecentralisedautonomousorganisationsfortaxcredittrackingacasestudyofthesuperbonus110initaly |