Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy  
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1 Department of Information Engineering, Computer Science and Mathematics, Universita degli Studi dell'Aquila, Via Vetoio snc Coppito, IT67100 L'Aquila, Italy 11 Department of Medicine SVA, Universita degli Studi dell'Aquila, Piazzale S.Tommasi 1, IT67100 L'Aquila, Italy; [EMAIL_ADDRESS]  
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the SuperBonus 110%, aimed to stimulate the economy by offering 110% tax credits for energy-efficient renovations. Applicability measures included broad eligibility criteria and streamlined digital platforms for applications. However, challenges arose, including bureaucratic delays, high demand outpacing supply chains, and potential fraud due to complex procedures. The Italian government later tightened controls and adjusted eligibility to enhance transparency, but implementation remains challenging due to administrative burdens and delays in reimbursements. This research develops the Secured Fiscal Credits Model (SFCM) to propose innovative methods for enhancing tax credit policies, aimed at addressing the challenges encountered. This study integrates Artificial Intelligence (AI) and blockchain technology within a Multi-agent System (MAS) to optimise the management of tax credits among a diverse set of stakeholders. The SFCM is designed to rigorously oversee the Superbonus 110% process, ensuring comprehensive control and traceability to mitigate risks including double spending, overspending, and fraudulent claims on completed work. By leveraging Decentralised Autonomous Organisation (DAO) and blockchain technologies, the SFCM offers high trust and security in a competitive environment prone to potential fraud. This decentralised model ensures efficient management of value exchange among actors with a high degree of automation, thereby mitigating bias. The Superbonus 110% initiative presents a considerable opportunity for citizens and serves as a valuable stimulus for national economic recovery. However, it also introduces challenges, such as speculative practices, identity fraud, and potential for credit misallocation to fraudulent claimants [1]. For instance, clients may request a higher amount than they are owed or claim more properties than permitted. The SFCM decentralised governance structure enables comprehensive monitoring across the entire Superbonus 110% life cycle, supporting the efficient management of value exchange among actors. This framework maintains the stability of each token within the Superbonus circuit and ensures the precise control and tracking of all transactions. This robust system ensures that the process is secure, transparent, and free from fraudulent activities, thereby enhancing the overall integrity of the tax credit mechanism. This proposal builds on the integration of Artificial Intelligence (AI) and blockchain technologies within a decentralised platform for tax credit management, drawing inspiration from the SingularityNET Project ([[https://singularitynet.io](https://singularitynet.io)]([https://singularitynet.io](https://singularitynet.io)) accessed on 10 November 2024), which allows the implementation of a decentralised marketplace for AI services interconnected through a blockchain-based network [2]. SingularityNET aims to democraise access to AI services and capabilities, enabling developers to publish and monetise their AI services on a globally accessible network. On the other hand, our project targets the entire Superbonus 110% process with a practical system to monitor and manage the controls. Furthermore, our innovative approach leverages AI and blockchain technology to achieve stability in the value of each token introduced in the Superbonus circuit with a control based on a DAO architecture. This architecture is simulated in a MAS environment to track each token transaction.