Maladministration at the South African Revenue Service (SARS) resulted in the loss of public trust and negative implications on voluntary tax compliance and may encourage taxpayers to partake in aggressive tax planning schemes. This maladministration also resulted in the degeneration of SARS systems whilst technology advanced internationally. Digitalisation at SARS is crucial to address aggressive tax planning that has become more advanced as a result of the mobility of the digital economy. This study used a qualitative research methodology based on exploratory research which involved literature reviews of textbooks and articles in order to provide recommendations of how digitalisation can be adopted by SARS with a specific focus on ensuring the effectiveness of the South African Reportable Arrangements legislation. The operation of the South African Reportable Arrangements legislation was explained in order to benchmark it against the design features and best practices recommended by the OECD in Action 12 of the BEPS project and to highlight how digitalisation can enhance these provisions. Recommendations made considered the current state of digitalisation at SARS, how other countries’ tax administrations have become more digitalised and practical concerns to be borne in mind when deciding the appropriate technology. The study found that there are a handful of recommendations remaining on how South Africa could improve reportable arrangement legislation without unnecessarily increasing the compliance burden. Digitalisation techniques that could be considered are advanced analytics, artificial intelligence, blockchain technology and Application Programme Interfaces. The study proposed, amongst others, that these could be adopted by SARS to be able to gather information from various sources in real time to identify further characteristics of aggressive tax planning, perform completeness checks on reported transactions and re-deploy resources to investigate pre-identified possible reportable transactions. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

Today, supply chain is often complex with low transparency and traceability. This is causing environmental and social harm in lower tier levels of supply chains, which the focal firm will be held accountable for. In the light of this, focal firms are aspiring to become more sustainable, which includes sustainable practices in both primary and supportive activities. In order for organizations to achieve this, there is a need for higher transparency and traceability. An issue that can be solved by the implementation of blockchain technology. A blockchain allows transaction to be made without a third party which results in secured and verified information and thus increased transparency and traceability. Moreover, sustainability has moved to become imperative in organizations strategic decisions in recent years where Trippel Bottom Line is a common approach but current literature states that his approach often lack all dimensions in sustainability research. Making it clear that a broader view on sustainability is needed, which the UNs Global Goals has as it takes up different aspects including a more extensive view of the socioeconomic and environmental view of sustainability. The current literature is missing a more practical view of how the implementation of blockchain technology can help focal firms achieve the Global Goals. Thus, our study aims to answer the following research question: How can the application of blockchain technology in supply chain management help focal firms to achieve UNs Global Goals 12 and 13, by enabling transparency and traceability in supply chain networks?The purpose of this is study to understand how blockchain technology enables transparency and traceability in focal firms supply chains and how this can be applied when companies want to reach UNs Global Goals connected to responsible productionand consumption, and taking action against climate change, i.e., Global Goals 12 and 13.To answer our research question and fulfill the purpose, a qualitative study including eightsemi-structured interviews were conducted covering different themes related to the research question. Our findings shows that blockchain has several features that leads to transparency and traceability, namely, decentralized information sharing, secure information, verified information and enables better structures for communication within the supply chain. Thus, enables focal firms to act against climate change and promote sustainable consumption and production in theory supply chain. However, the findings show that to achieve the optimal outcome, this is dependent on the supply chain and its actors meeting certain criteria. These criterions include, the characteristics of the industry, the complexity of the supply chain, the costumers demand, the degree of adoption of the technology in the supply chain, the relationship between actors and supporting activities.This thesis theoretically contributes with further understating and a new logic of the connection between blockchain technology and sustainable supply chain management by showing that the transparency and traceability enabled by blockchain can help focal firms achieve sustainable practices by enabling decentralized, secure, and verified information. This facilitates a better structure for tracing carbon footprint and unethical production and working practices are made transparent. Further, the practical implication of this study is that the focal firms will get a better understanding and knowledge of the supply chain network and their production and consumption and making it easier to act against climate change. Lastly, the social implication of this study is that it facilitates a broader view on sustainability which includes the social dimension to a larger extent.

Sverige är ett av de mest framträdande digitaliserade länderna inom EU. Men vissa sektorer har hamnat efter i digitaliseringsprocessen, en av dem är sjukvården. Sjukvården är en av de mest informationsintensiva sektorerna i det svenska samhället, det är kritiskt att IT-systemen är sammanhållna och kommunicerande med varandra, s.k. interoperabla. Just där brister sjukvårdens IT-system idag, men sjukvården som organisation brister också i att ha någon form av enhetlig standard för hur vårdinformation ska dokumenteras. Dessa brister leder till försämrad vårdkvalitet och arbetsmiljö för vårdpersonalen. Syftet med denna studie är att utveckla en artefakt för hur blockkedjeteknikens egenskaper kan användas för att förbättra interoperabiliteten i de svenska hälso- och sjukvårdssystemen. Vi har genomfört studien med en designbaserad metod, där vi tar fram en modell baserat på blockkedjans egenskaper och presenterade problem utifrån sex intervjuer av personer som arbetar med IT i vården. Vårt resultat visar att blockkedjan har egenskaper som kan stödja interoperabilitet i sjukvården. Resultatet visar också det krävs en balans mellan säkerhet och flexibilitet samt någon form av standard för hur vårdinformation ska dokumenteras, antingen på nationell eller regional nivå, för att skapa interoperabilitet. / Sweden is one of the most prominent digitized countries within the European Union. But some sectors have fallen behind in the digitizing process; one of them is the healthcare sector. The healthcare sector is one of the most information intensive fields in the Swedish society, where it is critical that the IT-systems are integrated and communicative with each other, so-called interoperable. Today's IT systems in healthcare are failing in terms of interoperability, but the healthcare itself as an organisation also fails to have some sort of uniform standard for documenting health data. These deficiencies lead to an impaired quality of care for the patients but also a worsened environment for the healthcare professionals. The purpose of this study is to develop an artefact for how the capabilities of the blockchain technology can be used to improve interoperability within the Swedish healthcare systems. We’ve conducted this paper by using a design-science based method, where we have developed a model based on the capabilities of blockchain technology and issues presented based on interviews with six people working with IT within healthcare. Our findings show that the blockchain technology has capabilities that can support interoperability within the healthcare systems. Our findings also show that to achieve interoperability there is a need to balance security and flexibility as well as some form of unified standard for how healthcare data is to be documented, on either a national or regional level.

The emergence of new digital financial technologies such as Blockchain technology,  has brought about new challenges and disruptions to the financial service industry. Despite its transformative potential, the problem is that its adoption has been hesitant and sporadic. The perception of blockchain technology plays a crucial role in its potential adoption within the financial service industry. Thus, this thesis delves deeper into these perceptions by employing a qualitative research approach influenced by the Technology Organization Environment (TOE) Model. Multiple interviews were conducted with industry experts in the financial service industry to gather a variety of viewpoints. While the views on specific characteristics of blockchain technology differed among the participants, there was a general view on the positive future possibilities of the technology. An understanding of the perception of blockchain technology was established, where the perception was a mix of optimism and caution. Despite the varied opinions, the study’s conclusion is that blockchain technology has a promising future within the financial service industry. However, the shape and form of its integration within companies is a subject of debate. The paper suggests that to fully harness BT’s potential, financial institutions should take a more proactive approach to adoption where they seek to understand and perceive blockchain technology for what it is without overvaluing the negative stigma that currently revolves around the technology.

Denna studie redogör för grundläggande teori bakom blockkedjeteknologi och beskriver hur den har implementerats i fastighetsregister internationellt. Studien syftar till att visa de utmaningar och möjligheter som teknologin ställs inför vid implementering på fastighetsregister, både internationellt sett och utifrån Sveriges situation. Studien aktualiseras framför allt utifrån att Sveriges regeringen i juni månad 2022 inledde en utredning om hur fastighetsregistret skulle kunna förbättras i olika avseenden. Studien aktualiseras även utifrån det faktum att Lantmäteriet tidigare har testat blockkedjeteknik, specifikt för transaktioner av fastigheter. Studien använder tre metoder: litteraturstudie, intervjuer och en fallstudie från Georgien. Resultaten visar på att det föreligger en hög grad av utmaningar för blockkedjeteknologin. Framtida studier bör således titta på framför allt möjligheterna eller nyttan med teknologin. / This study outlines the basic theory behind blockchain technology and describes how it has been implemented in land registries internationally. The study aims to show the challenges and opportunities that the technology faces when implementing it in property registers, both internationally and based on Sweden's situation. The study is brought up to date above all since the Swedish government in June 2022 started an investigation on how the property register can be improved in various respects. The study is also updated because the Swedish authority Lantmäteriet has previously tested blockchain technology in relation to real estate transactions. The study uses three methods: literature review, interviews and a case study from Georgia. The results show that there is a high degree of challenges for blockchain technology. Future studies should therefore look above all at the possibilities or benefits of the technology.

Industries with conservative mindsets are known for being reluctant toward adoption of new technologies and resistant to change. The diamond business is one of those examples that encounter challenges in implementing disruptive innovations like blockchain technology despite its potential benefits. The purpose of this thesis is to explore the antecedents influencing adoption of disruptive innovations in conservative industries, with a particular emphasis on benefits and challenges of embracing blockchain technology in the diamond industry. Employing a qualitative research approach, this thesis utilizes semi-structured interviews with the four industry experts from different companies. The empirical data is analyzed using the Technology Acceptance Model, the Innovation Diffusion Theory frameworks, and contextual data.Findings reveal that most of the antecedents are not favorable to the adoption of disruptive innovations in traditional sectors. Competition was found to enhance the adoption process, while resistance to change, industry heritage, uncertainty, and dependency on industry leaders have unfavorable effects. Transparency, customer trust/pressure were found to have both positive and negative impacts. Findings show that benefits of blockchain technology implementation outweigh its challenges for the diamond industry, however, its observability, and complexity, hinder the adoption due to the fact blockchain is a relatively new technology that is still hard to grasp for most industry professionals. This thesis contributes to the body of knowledge by linking findings to the Technology Acceptance Model and Innovation Diffusion Theory frameworks, exploring deeply conservatism within industries, and identifying antecedents as obstacles and opportunities to widespread blockchain acceptance. Additionally, the researchers provide a solution for observability in the form of an in-depth marketing strategy, which aims at creating a differentiation between ‘blockchain diamonds’ and naturally mined diamonds.

Blockchain technology has recently gained increased attention. Experts praise it as the “new Internet” for goods. The potential of blockchain technology today is undeniable. Yet, initiatives in other areas, outside the financial sector, are slow to evolve. Academic research shows a lack of studies on how blockchain, as a new disruptive innovation could affect the healthcare system. This paper sets out with the ambition to explore how blockchain technology can affect Sweden’s digital healthcare. More specifically, the study is based on a theoretical analysis. By firstly presenting a literature review on the topic, the theoretical framework based on trust theories, digitalization of the healthcare industry, globalization, data ownership and blockchain technology is developed through an analysis of established theoretical developments. The study proceeds from a constructivist perspective, acknowledging that the healthcare industry, with trends such as globalization and data ownership, could potentially be affected from a disruptive new technology such as blockchain. The findings suggest that blockchain technology could find a promising implementation in the healthcare industry, by creating trust for patient data ownership. However, the technology is still shows limitations and vulnerabilities, and thus cannot be applied immediately.

The implementation of smart contract technology with their plausible applications in a business to business are explored. The thesis work shows how Blockchain technology works on the concept of decentralized system which is beneficial to eliminate the need for central authority. The thesis focuses on elimination of challenges pertaining to the selected departments in an organization. The thesis resolves challenges pertaining to lack of transparency, traceability and significant time-delays while in the process of decision making. The influence of blockchain technology and smart contract technology to eliminate these challenges are discussed. Logic of the smart contract and working of the blockchain pertaining to a specific industrial case study are demonstrated. Methodology to set up a smart contract interface in a business to business setting is investigated in this thesis. An observation study has been done in order to show how transparency, traceability and time delay in decision making is achieved by using smart contract interface. This thesis also shows how the blockchain and smart contract technology tries to implement coordination theory.

Blockkedjeteknik är en trendig och omdiskuterad teknik som både hyllas och sägs kunna komma att revolutionera samhället. Samtidigt avvisas tekniken som en överskattad hajp av dess kritiker. Syftet med detta examenarbete är att beskriva grunderna i blockkedjetekniken och att lyfta fram var inom SSAB den potentiellt skulle kunna komma till nytta. Två givna avgränsade områden (valsning och logistikdelen ”slutprodukt till kund”) utvärderas också utifrån perspektivet hur blockkedjeteknik där skulle kunna tillgodose SSABs aktuella behov. En litteraturstudie ligger till grund för beskrivningen av blockkedjetekniken. De två givna avgränsade områdena är utvärderade utifrån blockkedjeteknikens egenskaper identifierade i litteraturstudien och de behov som identifierats inom respektive givna område. Resultatet är att blockkedjetekniken är i en utvecklingsfas och måste mogna innan den kan appliceras fullt ut. De eventuella blockkedjelösningar som rekommenderas i examensarbetet är av så kallad privat och begränsad karaktär. En publik obegränsad blockkedja bedöms inte vara nödvändig då de aktörer som skulle använda blockkedjan är begränsade i antal och alla kan antas ha incitament för att anses som pålitliga. De identifierade områdena inom SSAB som lyfts fram som lämpliga för en blockkedjelösning är logistikkedjan och produktdata. En blockkedjelösning för de involverade aktörerna i logistikkedjan skulle innebära en ökad spårbarhet och transparens, samt skapa förutsättningar för optimering av processer genom delning av data mellan de olika aktörerna. En blockkedjelösning för produktdata är av mer visionär karaktär och de fördelar en sådan lösning skulle innebära är även här spårbarhet och transparens med effekter som skulle kunna skapa rättvisare handeloch effektivare återbruk eller återvinning. Resultatet av utvärderingen av det givna avgränsade området valsning är att en blockkedjelösning inte är aktuell då behovet av produktspårbarhet är internt. En internt distribuerad databas, tekniken som blockkedjan bygger på, kan enklare tillmötesgå detta behov. Resultatet av utvärderingen av den givna avgränsade logistikdelen slutprodukt till kund är en ökad spårbarhet, transparens och skapar förutsättningar för optimering av processer genom delning av data mellan de olika aktörerna. En av de största utmaningarna är att få till det viktiga samarbete som är enförutsättning i den gemensamma distribuerade tekniklösning som blockkedjan är. Blockkedjans potential uppnås av synergier mellan företag och att de involverade aktörerna enskilt kan dra nytta av de fördelar som uppstår. / Blockchain is a trendy and controversial technology that is both praised and said to revolutionize society. At the same time the technology is rejected as an overestimated hype by its critics. The aim of this master thesis is to describe the basics of the blockchain technology and to highlight where within SSAB it could potentially be of benefit. Two given defined areas (rolling and the logistics part "end product to customer") are also evaluated from the perspective of how blockchain technology could meet SSAB's current needs. A literature study is the basis for the description of the blockchain technology. The two given defined areas are assessed based on the characteristics of the blockchain technology identified in the literature study and the needs identified in each area. The result is that the blockchain technology is in a development phase and must mature before it can be fully applied. The possible blockchain solutions that are recommended in the master thesis are of so-called private and limited character. A public unlimited blockchain is not considered necessary because the users of the presumed blockchain are limited in number and everyone can be assumed (to have incentives) to be considered reliable. The identified areas within SSAB that are suitable for blockchain solutions are the logistics and product data. A blockchain solution for the involved companies in the logistics would mean increased traceability and transparency, and create conditions for optimizing processes by sharing data between the companies. A blockchain solution for product data is of a more visionary character and the advantages that such a solution would entail are also traceability and transparency with effects that could create fairer trade and more efficient recycling or remanufacturing. The outcome of the evaluation of the given defined area rolling is that a blockchainsolution is not suitable when the need for product traceability is internal. An internal distributed database, the technology on which the blockchain is based, can more easily meet this need. The result of the evaluation of the given delimited logistics part of the end product to the customer is an increased traceability and transparency, and create the conditionsfor optimizing processes by sharing data between the different companies. One of the biggest challenges is to achieve the important collaboration that is a necessity in a cooperatively distributed technology solution that the blockchain is. The potential of the blockchain is achieved by synergies between companies and that the actors involved can take advantage of the benefits that arise.

Purpose: The study explores the integration of blockchain technology with Digital Product Passports (DPP) to facilitate information transparency to address industry-wide concerns. Methodology: This research employed a qualitative exploratory design, utilizing detailed semi-structured interviews with individuals involved in the relative field. The research synthesized insights from industry reports, academic discourse, and empirical data to offer a holistic perspective on the subject matter. Findings: The study reveals a pressing need for standardized and transparent mechanisms for sharing information within the industry's supply chains. As an initial stage, adopting a Digital Product Passport contains many challenges. The research identifies three key categories of challenges (i.e. Technological, Organizational, and Regulatory challenges) and tries to investigate the role of blockchain technology in the supply chain to solve them. Implications: The integration of DPPs and blockchain holds the potential to revolutionize supply chain collaboration, enhance consumer trust, and facilitate the transition to a circular economy. The study underscores the importance of stakeholder collaboration, education, and the establishment of industry-wide standards to unlock the full transformative potential of these technologies. Value: This research contributes to the growing discourse on circular supply chains by explaining the role of DPPs and blockchain technology in promoting transparency, and traceability. The study offers a comprehensive framework for understanding the data requirements of digital product passports, bridging the gap in the existing literature. The findings serve as a foundation for informed decision-making by industry practitioners, policymakers, and researchers.