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Article
Peer-Review Record

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

Appl. Sci. 2024, 14(22), 10622; https://doi.org/10.3390/app142210622
by Giovanni De Gasperis 1,*,†, Sante Dino Facchini 1,*,† and Ivan Letteri 2,†
Reviewer 1:
Reviewer 2: Anonymous
Reviewer 3: Anonymous
Appl. Sci. 2024, 14(22), 10622; https://doi.org/10.3390/app142210622
Submission received: 20 September 2024 / Revised: 6 November 2024 / Accepted: 11 November 2024 / Published: 18 November 2024

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

Thank you for the opportunity to review this manuscript. The authors aim to develop a Secured Fiscal Credit Model (SFCM), integrating Artificial Intelligence (AI) and Blockchain technology for managing fiscal credits between different actors in a Multi-Agent System (MAS) and overseeing the Superbonus 110% process, ensuring improved control, traceability, and preventing fraud during the 2005-2020 period.

Some suggestions to consider when reviewing this paper:

In the “Abstract,” I recommend reorganizing the content by clearly and concisely presenting the research objective, the methodology used (analyses, software), the main results, a conclusion, and the contribution of your study.

In the “1. Introduction” section, I recommend providing more details about the funding policies of Next Generation EU and Decree-Law 34/2020, as well as highlighting more applicability measures taken by the Italian government and the barriers encountered during their implementation. All of this should lead to the formulation of the decision-making problem (What questions does your study answer through the results obtained?). Then, present the purpose and secondary objectives of your study. Highlight 3-4 contributions of the study to the literature and economic practice, and conclude with how the paper is organized.

The “2. Background and Related Works” section is clear and well-presented. However, I would recommend, if possible, including more bibliographic sources. The results of other similar studies or studies related to the aspects presented (such as DLT, DAOs, and others) could add more value to the study.

In the first part of the “3. Methodology” section, I recommend mentioning that your study uses a Multi-Agent System (MAS) scheme. Also, mention that in addition to integrating blockchain technology, the Algorand platform was accessed to simulate the interaction between the actors involved in the Superbonus 110 process. Also, specify that the scheme is implemented using the MESA framework, which allows for simulating complex social systems by creating agents and their interactions. The rest of the section is clearly and correctly presented.

In “4. Scenarios,” I recommend providing more details about the proposed model and explaining how it meets the previously presented requirements and constraints.

In the “5. The Demonstrator” section, I recommend providing more details regarding the technologies used, how smart contracts were implemented on the Algorand blockchain using PyTeal, the process of setting up and running the simulations with MESA, and how the agents are connected to the blockchain.

In the “6. Conclusions” section, I recommend providing a more comprehensive presentation of the research results. Include a series of theoretical and practical implications, limiting conditions regarding the proposed model, and future research directions.

Author Response

Dear reviewer, thanks for your comments. Please find below our replies to explain the changes made to the paper:

[comment 1]

In the “Abstract,” I recommend reorganising the content by clearly and concisely presenting the research objective, the methodology used (analyses, software), the main results, a conclusion, and the contribution of your study.

[reply 1]

We have modified the abstract according to your suggestions.

[comment 2]

In the “1. Introduction” section, I recommend providing more details about the funding policies of Next Generation EU and Decree-Law 34/2020, as well as highlighting more applicability measures taken by the Italian government and the barriers encountered during their implementation. This should lead to formulating the decision-making problem (What questions does your study answer through the results obtained?). Then, present the purpose and secondary objectives of your research. Highlight 3-4 contributions of the study to the literature and economic practice, and conclude with how the paper is organised.

[reply 2]

To meet your requests, we added the research question at the end of the section (page 2, row 77) and showed the paper structure (page 3, row 100). We also highlighted the study's contribution (page 3, row 87).

[comment 3]

The “2. Background and Related Works” section is clear and well-presented. However, I would recommend, if possible, including more bibliographic sources. The results of similar studies or studies related to the aspects presented (such as DLT, DAOs, and others) could add more value to the study.

[reply 3]

We have added an introduction to illustrate and analyse more aspects of the Superbonus 110; also, in Section 2, two more papers are cited to enrich the view on the Superbonus system. (page 3, row 105). A more detailed description of the Italian website has been added (page 3, row 105).

[comment 4]

In the first part of the “3. Methodology” section, I recommend mentioning that your study uses a Multi-Agent System (MAS) scheme. Also, note that in addition to integrating blockchain technology, the Algorand platform was accessed to simulate the interaction between the actors involved in the Superbonus 110 process. Also, specify that the scheme is implemented using the MESA framework, which allows for the simulation of complex social systems by creating agents and their interactions. The rest of the section is clearly and correctly presented.

[reply 4]

We updated the introduction as per your suggestion (page 7, row 249) and enriched the description of constraint 2 (page 8, row 272)

[comment 5]

In “4. Scenarios,” I recommend providing more details about the proposed model and explaining how it meets the previously presented requirements and constraints.

[reply 5]

We underlined a connection to constraint 2 of the previous chapter in scenario 4.2, Phase of Freese and Minting (page 12, row 412)

[comment 6]

In the “5. The Demonstrator” section, I recommend providing more details regarding the technologies used, how smart contracts were implemented on the Algorand blockchain using PyTeal, the process of setting up and running the simulations with MESA, and how the agents are connected to the blockchain.

[reply 6]

We enhanced section 5.6 (page 23, row 691) by adding three subsections to explain better PyTeal use, Mesa configuration, and agent-blockchain connectivity. We also said code snippets are required to clarify all aspects better.

[comment 7]

In the “6. Conclusions” section, I recommend providing a more comprehensive presentation of the research results. Include a series of theoretical and practical implications, limiting conditions regarding the proposed model, and future research directions.

[reply 7]

We modified the section as you suggested.

Reviewer 2 Report

Comments and Suggestions for Authors

This manuscript (applsci-3244824) takes Italy as the research target,  investigates the Superbonus 110% scheme, and lists a few challenges under the background of the  Superbonus 110% program in economy. The main content of this manuscript is to develop the Secured Fiscal Credits Model (SFCM) as a reaction and resolution to the challenges. 

One contribution of this manuscript is that it provides adequate information in details about the “Superbonus 110”, not only focusing on the legislative side but also the implementation, fiscial crediting and so on. It also provides  background knowledge and evidence on blockchain and Decentralised Autonomous Organisation and explains the necessity of the the SFCM. 

In the practical section, this manuscript summarizes a series of constraints knowledge base and designs a scene including Actors, Roles, and Actions. Iy gives some senarios that describe interactions between different parties (Actors), including  Homeowner and Technical Expert, Financial Institution, General Contractor and Investor. It gives the evidence on the applications of the model. 

In summary, this manuscript has a complete structure and detailed contents. I wish it good luck in the further step of its submission. 

Author Response

Dear reviewer, thanks for your comments. Please find below our replies to explain the changes made to the paper:

[comment]

In summary, this manuscript has a complete structure and detailed contents. I wish it good luck in the further step of its submission. 

[reply]

We've made some changes according to other reviewers' suggestions.

Reviewer 3 Report

Comments and Suggestions for Authors

“Leveraging Multi-Agent Systems and Decentralized Autonomous Organizations for Tax Credit Tracking” proposes the use of a DAO to track tax credits, incorporate AI, and reduce fraud.  The article uses the context of the Italian super bonus, addressed on page 3.

The paper is well written and provides a comprehensive framework that could be applied in many jurisdictions, not simply Italy. However, seeing as the Italian tax credit system is adopted for context, it would be useful to provide more information in the legislation section (2.1.1).  The link is to an Italian site so providing as little as an extra paragraph would be useful for context.

Privacy is also an important issue that should either be addressed or noted as a limitation with need for future research. 

It is an interesting article that sits at the intersection of multiple disciplines.

Author Response

Dear reviewer, thanks for your comments. Please find below our replies to explain the changes made to the paper:

[comment]

seeing as the Italian tax credit system is adopted for context, it would be useful to provide more information in the legislation section (2.1.1).  The link is to an Italian site so providing as little as an extra paragraph would be useful for context.

[reply]

We have added an introduction to illustrate and analyse more aspects of110 and the Superbonus in two more paper citations, Section 2, that are cited to enrich the view on the Superbonus system. (page 3, row 105)

A more detailed description of the Italian website has been added (page 3, row 105).

Round 2

Reviewer 1 Report

Comments and Suggestions for Authors

No comment

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