Design Objective

DO4 - Audit

The tax authority should be able to audit the verification process of the online marketplace. Thus, it should be possible for the tax authority to confirm that the marketplace complies with the law and requests and verifies the tax registration of its retailers.

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design-knowledge/cross-org-identity-ssi-do4

Open concept record

Producer label: DO4
Source paper: Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Timestamp: 2026-08-05T00:00:00+00:00
Bundle path: design-knowledge/cross-org-identity-ssi-do4.md

cross-org-identity-ssidesign-objectiveeidasidentity-ssipublic-sectorverifiable-credentials

Design objective DO4: Audit

Source paper

This design objective is proposed by Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes (Tobias Guggenberger, Daniela Kühne, Vincent Schlatt, Nils Urbach, 2023).

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1 Paper

papers/cross-org-identity-ssi

Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes

Following DSR, the authors derive eight design objectives and design, implement and evaluate an SSI-based identity management system for certifying retailer tax attributes, deriving four nascent design principles for SSI applications concerning role multiplicity, credential reuse, holder-as-controller, and public DIDs for issuers only.

blockchaincross-org-identity-ssidesign-science-researcheidas+3

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Outgoing links

Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Paper
Source
DO4 - Audit
Target
Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Link label
Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Status
Resolved
Derived heading context: Source paper

Incoming backlinks

Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Paper
Source
Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes
Target
DO4 - Audit
Link label
Design objective DO4: Audit
Status
Resolved
Derived heading context: Design knowledge

Local graph

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2 of 2 concepts · 2 directed relationships

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{
  "type": "design-objective",
  "title": "DO4 - Audit",
  "description": "The tax authority should be able to audit the verification process of the online marketplace. Thus, it should be possible for the tax authority to confirm that the marketplace complies with the law and requests and verifies the tax registration of its retailers.",
  "resource": "https://doi.org/10.1007/s12525-023-00620-z",
  "source_paper": "Designing a cross-organizational identity management system: Utilizing SSI for the certification of retailer attributes",
  "label": "DO4",
  "tags": [
    "cross-org-identity-ssi",
    "design-objective",
    "identity-ssi",
    "public-sector",
    "verifiable-credentials",
    "eidas"
  ]
}