Le potenzialità applicative della blockchain e dei database condivisi nell’attuazione della norma tributaria

Andrea Quattrocchi

Le potenzialità applicative della blockchain e dei database condivisi nell’attuazione della norma tributaria

Translated title of the contribution: The application potential of blockchain and shared databases in the implementation of the tax law

Andrea Quattrocchi

Research output: Contribution to journal › Article › peer-review

Abstract

This paper analyses the potential application of the blockchain and sharing databases \r\nin the implementation of tax law, highlighting their possible effects on the tax \r\ndeclaration, on the methods of carrying out the verification, as well as on the \r\nrelationship between tax authorities and taxpayers

Translated title of the contribution	The application potential of 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
Issue number	N/A
Publication status	Published - 2022

Keywords

Obbligazione tributaria
attuazione della norma tributaria
automatic controls
blockchain
controlli automatizzati
data collection
database condivisi
dichiarazione tributaria
implementation of tax law
prodigit
raccolta dati
sharing database
tax declaration
tax verification
tecnologia
verifiche fiscali

Cite this

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title = "Le potenzialit{\`a} applicative della blockchain e dei database condivisi nell{\textquoteright}attuazione della norma tributaria",

abstract = "This paper analyses the potential application of the blockchain and sharing databases \textbackslash{}r\textbackslash{}nin the implementation of tax law, highlighting their possible effects on the tax \textbackslash{}r\textbackslash{}ndeclaration, on the methods of carrying out the verification, as well as on the \textbackslash{}r\textbackslash{}nrelationship between tax authorities and taxpayers",

keywords = "Obbligazione tributaria, attuazione della norma tributaria, automatic controls, blockchain, controlli automatizzati, data collection, database condivisi, dichiarazione tributaria, implementation of tax law, prodigit, raccolta dati, sharing database, tax declaration, tax verification, tecnologia, verifiche fiscali, Obbligazione tributaria, attuazione della norma tributaria, automatic controls, blockchain, controlli automatizzati, data collection, database condivisi, dichiarazione tributaria, implementation of tax law, prodigit, raccolta dati, sharing database, tax declaration, tax verification, tecnologia, verifiche fiscali",

author = "Andrea Quattrocchi",

year = "2022",

language = "Italian",

volume = "2022",

pages = "1--13",

journal = "RIVISTA DI DIRITTO TRIBUTARIO",

issn = "2499-2569",

publisher = "-Ospedaletto, PI Pacini, 2016 - -Milano : Giuffr{\`e}, 2005-2015",

number = "N/A",

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TY - JOUR

T1 - Le potenzialità applicative della blockchain e dei database condivisi nell’attuazione della norma tributaria

AU - Quattrocchi, Andrea

PY - 2022

Y1 - 2022

N2 - This paper analyses the potential application of the blockchain and sharing databases \r\nin the implementation of tax law, highlighting their possible effects on the tax \r\ndeclaration, on the methods of carrying out the verification, as well as on the \r\nrelationship between tax authorities and taxpayers

AB - This paper analyses the potential application of the blockchain and sharing databases \r\nin the implementation of tax law, highlighting their possible effects on the tax \r\ndeclaration, on the methods of carrying out the verification, as well as on the \r\nrelationship between tax authorities and taxpayers

KW - Obbligazione tributaria

KW - attuazione della norma tributaria

KW - automatic controls

KW - blockchain

KW - controlli automatizzati

KW - data collection

KW - database condivisi

KW - dichiarazione tributaria

KW - implementation of tax law

KW - prodigit

KW - raccolta dati

KW - sharing database

KW - tax declaration

KW - tax verification

KW - tecnologia

KW - verifiche fiscali

KW - Obbligazione tributaria

KW - attuazione della norma tributaria

KW - automatic controls

KW - blockchain

KW - controlli automatizzati

KW - data collection

KW - database condivisi

KW - dichiarazione tributaria

KW - implementation of tax law

KW - prodigit

KW - raccolta dati

KW - sharing database

KW - tax declaration

KW - tax verification

KW - tecnologia

KW - verifiche fiscali

UR - https://publicatt.unicatt.it/handle/10807/225707

M3 - Articolo

SN - 2499-2569

VL - 2022

SP - 1

EP - 13

JO - RIVISTA DI DIRITTO TRIBUTARIO

JF - RIVISTA DI DIRITTO TRIBUTARIO

IS - N/A

ER -

Le potenzialità applicative della blockchain e dei database condivisi nell’attuazione della norma tributaria

Abstract

Keywords

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