El derecho tributario ante una nueva realidad virtualla tecnología blockchain aplicada a los contratos inteligentes

  1. Roberto Ignacio Fernández López 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Revista técnica tributaria

ISSN: 0214-6010

Year of publication: 2021

Issue: 132

Pages: 17-55

Type: Article

DOI: 10.48297/RTT.V1I132.613 DIALNET GOOGLE SCHOLAR

More publications in: Revista técnica tributaria

Abstract

Blockchain is a disruptive technology that has myultiple applications in the public and private sectors. One of its many functionalities is to support smart contracts that ca be executed without human intervention, but there are numerous questions that this novel formula of digital economy raises for tax law. The purpose of this paper is to analyze the main challenges, problems and opportunities that arise not only for taxpayers who use blockchain to constitute and develop smart contracts, but also for the tax administration

Data source: Dialnet