المستخلص: |
Following the vision of Saudi Arabia 2030 changing to a digitalized government and organization. This study aims to determine the tax problems related to block chain technology in Ministry of Zakat and TAX at Saudi Arabia, and they recommended the solution. It's considers one of the first studies that present the advantages and disadvantages of applying blackchin technology in Saudi Arabia for the Ministry of Zakat and Tax. In addition, this study present the problem that could be caused by applying block-chain and it tries to solve it by proposing a framework for better application. The study uses a survey method to collect information from the Ministry of Zakat and Tax. The result confirms the hypotheses that “Blockchain technology and its applications create tax problems”. Further, the study suggest a framework to solve this problem, and it add some recommendation for future references some of them to develop new accounting and auditing stander to provide clear understanding for the measurement. In addition to train, the related party to deal with block-chain activity.
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