{"title":"区块链技术——税法和海关法的现状、挑战和前景","authors":"Ladislav Hrabčák, Monika Stojáková","doi":"10.53116/pgaflr.2019.2.4","DOIUrl":null,"url":null,"abstract":"One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law\",\"authors\":\"Ladislav Hrabčák, Monika Stojáková\",\"doi\":\"10.53116/pgaflr.2019.2.4\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.\",\"PeriodicalId\":183882,\"journal\":{\"name\":\"Public Governance, Administration and Finances Law Review\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Governance, Administration and Finances Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53116/pgaflr.2019.2.4\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Governance, Administration and Finances Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53116/pgaflr.2019.2.4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law
One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.
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