Download This PaperBlockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?
25 Pages Posted: 10 Mar 2020
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: Suggested Citation
Law School of Fundação Getúlio Vargas (FGV Direito-SP) ( email )
R. Rocha, 233, Bela Vista
São Paulo, 01330-000
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