El derecho tributario ante una nueva realidad virtualla tecnología blockchain aplicada a los contratos inteligentes
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Universidade de Vigo
info
ISSN: 0214-6010
Année de publication: 2021
Número: 132
Pages: 17-55
Type: Article
D'autres publications dans: Revista técnica tributaria
Résumé
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