支持区块链的财政电子机制安全日志记录：希腊eSEND与myDATA税务系统评估
Blockchain-Enabled Secure Logging for Fiscal Electronic Mechanisms: Evaluation of the Greek eSEND and myDATA Tax Systems
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中文总结 AI 辅助
本文评估希腊eSEND、myDATA等税务系统的区块链安全日志应用，发现硬件财政机制比纯软件发票架构的防篡改能力更强，指出电子发票框架存在缺陷并提出改进方案。
中文摘要 AI 辅助
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中的应用。研究考察了财政设备的密码架构，包括电子收银机、财政打印机、财政签名机和FEMAS设备，这些设备采用双或三重哈希链结构以确保交易不可变性。同时评估了财政设备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。与之相对，本文分析了电子发票提供商服务与myDATA中央平台的架构，指出其缺乏基于区块链的完整性保障。对比表明，基于硬件的财政机制相比纯软件发票基础设施，能为交易完整性和防篡改性提供更强保障。研究结果凸显了当前电子发票框架的架构缺陷，并提出了数字税务生态系统中保障交易完整性的改进方案。
英文摘要
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 devices, including Electronic Cash Registers, Fiscal Printers, Fiscal Signing Machines, and FEMAS devices, which implement double or triple hash-chain structures to ensure transaction immutability. The transmission protocol between fiscal devices and the central database is also evaluated with respect to encryption, sequential validation, and blockchain verification. In contrast, the architecture of Electronic Invoicing Provider Services and the myDATA central platform is analyzed, highlighting the absence of blockchain-based integrity guarantees. The comparison demonstrates that hardware-based fiscal mechanisms provide stronger guarantees for transaction completeness and tamper resistance than purely software-based invoicing infrastructures. The findings highlight architectural weaknesses in the current e-invoicing framework and propose improvements for ensuring transaction integrity in digital tax ecosystems.
发表机构
- Hellenic Mediterranean University（希腊地中海大学）
机构由 AI 辅助整理，请以论文原文为准。
