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Greek tax systems evaluated for blockchain-based security

This paper evaluates the blockchain-based security mechanisms used in Greece's fiscal electronic systems, specifically the eSEND central tax platform and myDATA. It analyzes the cryptographic architecture of hardware-based fiscal devices like Electronic Cash Registers and Fiscal Printers, noting their use of hash-chain structures for transaction immutability. The study contrasts this with the software-based Electronic Invoicing Provider Services and myDATA platform, which lack similar blockchain-based integrity guarantees. The findings reveal architectural weaknesses in the current e-invoicing framework and suggest improvements to enhance transaction integrity in digital tax systems. AI

RANK_REASON Academic paper analyzing a specific technical implementation. [lever_c_demoted from research: ic=1 ai=0.1]

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Greek tax systems evaluated for blockchain-based security

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Academic paper analyzing a specific technical implementation. [lever_c_demoted from research: ic=1 ai=0.1]
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COVERAGE [1]

  1. arXiv cs.AI TIER_1 English(EN) · Panagiotis Mavridis, Anargyros Baklezos, Christos Nikolopoulos ·

    Blockchain-Enabled Secure Logging for Fiscal Electronic Mechanisms: Evaluation of the Greek eSEND and myDATA Tax Systems

    arXiv:2609.04356v1 Announce Type: cross Abstract: This paper analyzes the implementation of blockchain-based integrity mechanisms in Greek Fiscal Electronic Mechanisms (FEMs) and the central tax information system eSEND. The study examines the cryptographic architecture of fiscal…