科技是税务信息交换的工具还是威胁纳税人隐私的工具?

IF 0.9 Q2 LAW

EJournal of Tax Research Pub Date : 2019-09-12 DOI:10.2139/ssrn.3540277

G. Bossa, Eduardo de Paiva Gomes

{"title":"科技是税务信息交换的工具还是威胁纳税人隐私的工具?","authors":"G. Bossa, Eduardo de Paiva Gomes","doi":"10.2139/ssrn.3540277","DOIUrl":null,"url":null,"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.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2019-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?\",\"authors\":\"G. Bossa, Eduardo de Paiva Gomes\",\"doi\":\"10.2139/ssrn.3540277\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2019-09-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3540277\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3540277","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}

引用次数: 1

摘要

本文打算以非详尽的形式具体分析(i)区块链技术，(ii)一般讨论税务机关使用该工具获取信息和有效交叉检查数据的障碍，以及(iii)从纳税人权利和信息安全的角度提出实施该工具的实际挑战。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?

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.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

EJournal of Tax Research LAW-

CiteScore

0.40

自引率

0.00%

发文量