Browsing by Author "Peter Mpaka"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Harnessing Quantum Computing for Enhanced Detection and Frustration of Offshore Tax Non-Compliance in the American Tax System
    (Uganda Christian University, 2025-05-21) Peter Mpaka
    Offshore tax evasion and avoidance pose a persistent threat to the integrity of the American tax system, costing the U.S. economy trillions of dollars in lost revenue. Despite comprehensive legislation and enforcement efforts by the Internal Revenue Service (IRS), multinational corporations and high net worth individuals continue to exploit legal loopholes and technological limitations to shield income and assets from the U.S. taxman. This dissertation explores the transformative potential of quantum computing in addressing these enforcement challenges. By leveraging quantum principles such as superposition and entanglement, quantum computers offer unparalleled computational power capable of processing vast data sets, enhancing cryptographic analysis and accelerating artificial intelligence applications for financial forensics. This study critically examines the limitations of the current IRS infrastructure, the legal frameworks surrounding offshore tax non-compliance, and the technical and ethical considerations of integrating quantum technologies into tax administration. Ultimately, it proposes a forward-looking model in which quantum computing becomes a key instrument in closing the tax gap and promoting global economic fairness