  Tax incentives and fiscal bonuses have had a significant impact on the
Italian economy over the past decade. In particular, the "Superbonus 110" tax
relief in 2020, offering a generous 110% deduction for expenses related to
energy efficiency improvements and seismic risk reduction in buildings, has
played a pivotal role. However, the surge in construction activities has also
brought about an unfortunate increase in fraudulent activities. To address this
challenge, our research introduces a practical system for monitoring and
managing the entire process of the Superbonus 110 tax credit, from its
initiation to redemption. This system leverages artificial intelligence and
blockchain technology to streamline tax credit management and incorporates
controllers based on a Decentralised Autonomous Organisation architecture,
bolstered by a Multi-agent System. The outcome of our work is a system capable
of establishing a tokenomics framework that caters to the needs and
functionalities of both investors and operators. Moreover, it features a robust
control system to prevent inadvertent errors like double spending,
overspending, and deceitful practices such as false claims of completed work.
The collaborative approach between the Decentralised Autonomous Organisation
and the Multi-agent System enhances trust and security levels among
participants in a competitive environment where potential fraudsters might
attempt to exploit the system. It also enables comprehensive tracking and
monitoring of the entire Superbonus process. In the realm of engineering, our
project represents an innovative fusion of blockchain technology and
Multi-agent Systems, advancing the application of artificial intelligence. This
integration guarantees the validation, recording, and execution of transactions
with a remarkable level of trust and transparency.
