Simple Anti-fraud Document Authentication
Concept for Public Services
Christian Mahrt
1(B)
and Andreas Speck
2
1
Dataport AöR, Altenholz, Germany
[email protected]
2
Christian-Albrechts-University of Kiel, 24118 Kiel, Germany
[email protected]
Abstract.In the communication with the public administration paper documents
or simple digital documents are the predominant medium. The resulting core prob-
lems of filing, authenticity checking and reusability of documents are addressed
by the following paper. An example is the examination of tax return documents,
which generally is a rather long process [1], we focus in this paper to the example of
the challenge for German tax offices with an typical tax return process. A number
of approaches, such as DigiLocker in India [19], seeks to digitally store official
government-issued document. However, unfortunately paper-based systems are
still used in many cases. We propose a blockchain-based approach for checking
documents only once and to save the result of the check in a forgery-proof and
audit-proof manner. The decentralized approach of blockchain technology is pre-
ferred hence it also eliminates physical barriers as far as possible. Furthermore,
the concept should be simple, easy and flexible to implement in order to reach a
number of public institutions.
Keywords:Blockchain·Document·Keycloak·Public services
1 Introduction
The submission of a tax return documents is a common, partly mandatory task for many
German citizens [18, § 46] and companies [17, § 149 AO]. Today, the tax return itself
is transmitted electronically by individuals voluntarily and companies by mandatory
electronic means [17, § 87 a, b, c, d AO]. Regardless of which institution makes the
declaration, documents must often be submitted to prove the relief claimed in the tax
return [17, § 147 AO]. These proofs are often submitted in paper form, but increasingly
also in digital form. This procedure has been tried and tested, but allows for numerous
optimisations, which are made possible in particular by digitisation. The following three
optimization options should be examined with the concept:
Tax Document Types:Documents on the use of services and purchases of goods of all
kinds arrive at a single processor at the tax office. Of course, it is difficult for each type
of document, whether service or goods, to make an assessment of its usefulness for the
submitter. It would therefore be desirable if documents from different submitters (i.e.
different tax returns) on the same subject were processed by one specialist.
© The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2021
A. Zimmermann et al. (Eds.): KES-HCIS 2021, SIST 244, pp. 13–25, 2021.
https://doi.org/10.1007/978-981-16-3264-8
_2