Abstract
This paper analyses the potential application of the blockchain and sharing databases
in the implementation of tax law, highlighting their possible effects on the tax
declaration, on the methods of carrying out the verification, as well as on the
relationship between tax authorities and taxpayers
| Translated title of the contribution | [Autom. eng. transl.] The application potential of the blockchain and shared databases in the implementation of the tax law |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1-13 |
| Number of pages | 13 |
| Journal | RIVISTA DI DIRITTO TRIBUTARIO |
| Volume | 2022 |
| Publication status | Published - 2022 |
Keywords
- Obbligazione tributaria, prodigit, tecnologia, blockchain, database condivisi, raccolta dati, attuazione della norma tributaria, dichiarazione tributaria, verifiche fiscali, controlli automatizzati
- blockchain, sharing database, data collection, implementation of tax law, tax declaration, tax verification, automatic controls