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

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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。

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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.

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