Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law

Autor:	Ladislav Hrabčák, Monika Stojáková
Jazyk:	angličtina
Rok vydání:	2020
Předmět:	blockchain tax law customs law taxes customs Finance HG1-9999 Law Political institutions and public administration (General) JF20-2112
Zdroj:	Public Governance, Administration and Finances Law Review, Vol 4, Iss 2, Pp 52-64 (2020)
Druh dokumentu:	article
ISSN:	2498-6275 2786-0736
DOI:	10.53116/pgaflr.2019.2.4
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3b2ac2045fce4665a685e54c0667117b Zobrazit plný text záznamu View record in DOAJ