Factors influencing the adoption of a blockchain-based tax system for MNEs operating in developing economies
Queen Mpofu ORCID ↗ · Odette Swart
International Journal of Business Ecosystem & Strategy · 2026 · Vol. 7 / Issue 6 · 292-302
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Observed 21 Oct 2026, 00:14 UTC
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Abstract
The purpose of this article is to establish factors influencing the adoption of a Blockchain-based tax system for MNEs operating in developing countries. The study was prompted by the fact that the MNEs are a significant contributor to many developing countries. Yet, there is a noticeable gap in literature regarding the factors influencing the adoption of the block-based tax system. By analysing related literature, this research aims to identify the primary drivers of Blockchain-based tax systems. The study adopts a systematic literature review approach, encompassing the analysis and synthesis of relevant literature and authoritative reports. Fifty-five [55] articles were analysed and reviewed. The article found that the adoption and implementation of a Blockchain-based tax system is influenced by technology, regulatory and legal, economic and financial, organisational and human, and contextual factors. In addition, the paper delved into challenges faced by the MNEs and tax authorities that hamper the implementation of the aforementioned technology. A myriad of challenges identified include the lack of preparedness due to lack of digital infrastructure, skills gaps, laws and policies that do not foster innovation and economic growth and the fear of the unknown. This paper recommends training and capacity-building programmes to upskill tax administrators and MNE operators so that they can smoothly embrace emerging technologies with adequate skills and competencies. In addition, there is a need for governments involved to establish legal and regulatory frameworks that foster innovation Also, to close the skills gap, there is a need for collaboration between the industry and academia. The novel contribution of this paper is that it is among studies that have pioneered research on Blockchain-based tax system adoption for MNEs operating in developing countries.
Authors & affiliations
Queen Mpofu
University of South Africa
Odette Swart
University of South Africa
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