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Research questionHow can fiscal e-invoicing preserve complete, tamper-resistant records across hardware and software infrastructures?Fiscal records move from hardware-based mechanisms through transmission layers into central software platforms, creating differing guarantees against alteration or omission. The core problem is maintaining consistent integrity and completeness across these architectural boundaries.
Economics
Finance
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Technology
Latest papersRecent research connected to this question, newest first.Blockchain-Enabled Secure Logging for Fiscal Electronic Mechanisms: Evaluation of the Greek eSEND and myDATA Tax SystemsThe paper examines Greek Fiscal Electronic Mechanisms, eSEND, Electronic Invoicing Provider Services, and myDATA. Its evidence covers hash-chain structures, encryption, sequential validation, and blockchain verification, and reports stronger integrity guarantees for hardware-based mechanisms than for the software-based invoicing infrastructure studied.research paper · Sep 3, 2026
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