Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?

25 Pages Posted: 10 Mar 2020

See all articles by Gisele Bossa

Gisele Bossa

PhD Researcher | Coimbra University; PhD Researcher | FGV

Eduardo de Paiva Gomes

Law School of Fundação Getúlio Vargas (FGV Direito-SP); Pontifical Catholic University of São Paulo (PUC-SP); Brazilian Institute of Tax Law – IBDT; Tax Law Department of the Professional Master’s Degree Course of the São Paulo Law School of Fundação Getúlio Vargas; Taxation and New Technologies Research Group of the Law School of Fundação Getúlio Vargas (FGV Direito-SP); Special Committee on Tax Law of the Brazilian Bar Association – Primary São Paulo Section and Pinheiros Subsection; VDV - Vieira, Drigo e Vasconcellos Law Firm

Date Written: September 12, 2019

Abstract

This article intend to analyze specifically and in a non-exhaustive format (i) the blockchain technology, (ii) discuss, in general terms, the obstacles in the use of this tool by tax authorities to obtain information and efficiently cross-check data and (iii) present the practical challenges to its implementation from the perspective of taxpayer rights and information security.

Keywords: Blockchain, Tax and New Technologies, Tax Information Exchange

JEL Classification: H21

Suggested Citation

Bossa, Gisele and de Paiva Gomes, Eduardo, Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy? (September 12, 2019). Available at SSRN: https://ssrn.com/abstract=3540277 or http://dx.doi.org/10.2139/ssrn.3540277

Gisele Bossa (Contact Author)

PhD Researcher | Coimbra University ( email )

Pátio das Escolas
Coimbra
Portugal

PhD Researcher | FGV ( email )

Sao Paulo
Brazil

Eduardo De Paiva Gomes

Law School of Fundação Getúlio Vargas (FGV Direito-SP) ( email )

R. Rocha, 233, Bela Vista
São Paulo, 01330-000
Brazil

Pontifical Catholic University of São Paulo (PUC-SP) ( email )

Rua Monte Alegre, 984
Perdizes
Sao Paolo, São Paulo 05014-901
Brazil

Brazilian Institute of Tax Law – IBDT ( email )

Av. Brigadeiro Luís Antônio, 290
Av. Brigadeiro Luís Antônio, 277
São Paulo, State of São Paulo 01318-000
Brazil

Tax Law Department of the Professional Master’s Degree Course of the São Paulo Law School of Fundação Getúlio Vargas ( email )

R. Rocha, 233, Bela Vista
São Paulo, 01330-000
Brazil

Taxation and New Technologies Research Group of the Law School of Fundação Getúlio Vargas (FGV Direito-SP) ( email )

R. Rocha, 233, Bela Vista
São Paulo, 01330-000
Brazil

Special Committee on Tax Law of the Brazilian Bar Association – Primary São Paulo Section and Pinheiros Subsection ( email )

Rua Maria Paula, 35
Rua Anchieta, 35
São Paulo, State of São Paulo 01016-900
Brazil

VDV - Vieira, Drigo e Vasconcellos Law Firm ( email )

Alameda Jaú, 1742
São Paulo, State of São Paulo 01420-904
Brazil

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