EVENT DOSSIER
A study on the financial electronic system in Greece analyzed the implementation of blockchain technology in tax systems. The study evaluated hardware devices such as electronic cash registers, financial printers, and signature machines, indicating that the dual or triple hash chain structure used can effectively ensure the integrity of transactions, with better performance in encrypted transmission and sequence verification. In contrast, the central platform myDATA, an electronic invoice service provider, was identified as lacking blockchain-based integrity protection. The comparison results showed that hardware-based financial mechanisms are significantly superior to pure software-based invoice infrastructure in terms of anti-tampering and transaction integrity. Based on these findings, the study identified the structural weaknesses of current electronic invoice frameworks and proposed improvements to enhance the integrity of digital tax ecosystems.
本文分析了区块链完整性机制在希腊财政电子机制（FEMs）及中央税务信息系统 eSEND 中的实施情况。研究评估了包括电子收银机、财政打印机、财政签名机和 FEMAS 设备在内的财政装置密码学架构，这些装置采用双或三重哈希链结构以确保交易不可篡改性，并审查了其与中央数据库间传输协议的加密、顺序验证及区块链验证情况。相比之下，电子发票服务提供商服务和 myDATA 中央平台的架构被指出缺乏基于区块链的完整性保障。比较显示，基于硬件的财政机制在交易完整性和防篡改方面比纯软件发票基础设施提供更强的保障。研究结果指出了当前电子发票框架的架构弱点，并提出了确保数字税务生态系统交易完整性的改进建议。