Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy

This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit process, from generation to redemption. The method integrates Artificial Intelligence and blockchain technology within a Decentralised Autonomous Organisation architecture, combined with a Multi-agent System to establish a tokenomics model. The system is structured to prevent accidental errors, such as double spending or overspending, and detect fraudulent behaviours, like false claims of completed work. Our main findings indicate that deploying two Decentralised Autonomous Organisations on the Algorand blockchain significantly enhances trust and security, supporting effective oversight of the Superbonus process and facilitating transparent value exchange among stakeholders. This decentralised governance model introduces substantial automation, reduces biases, and offers a viable solution to strengthen tax credit management. This work proposes an innovative, technology-driven framework that can be generalised to similar fiscal and governance contexts, enhancing transparency and control.