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

Aldizkaria:
Revista técnica tributaria

ISSN: 0214-6010

Argitalpen urtea: 2021

Zenbakia: 132

Orrialdeak: 17-55

Mota: Artikulua

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

Beste argitalpen batzuk: Revista técnica tributaria

Laburpena

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

Datuen iturria: Dialnet