000			01732nab a2200241 c 4500
999			_c146237 _d146237
003			ES-MaIEF
005			20230424184832.0
007			ta
008			220824t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969936 _aAlexander, George
245		0	_a Blocking the gap _bthe potential for blockchain technology to secure VAT compliance _c George Alexander
500			_aResumen.
520			_aThis article explores blockchain technology as the most optimal solution to tackle the challenge of VAT non-compliance in EU. Focusing on the design aspects of security, transparency, and efficiency, the article argues that blockchain provides the opportunity to tackle non-compliance whilst achieving a balance in both taxpayer’s wants and tax authorities’ needs. Utilizing current examples of blockchain implementation, as well as a specific VAT Coin proposal, it is demonstrated that a blockchain solution can come in many forms; be it a public, private or consortium blockchain, with each type respectively achieving compliance whilst prioritizing different aspects of data security and privacy. Ultimately, it is indicated that a blockchain-based VAT system has the potential to enable a significant reduction in the risk of non-compliance, whilst streamlining taxpayer obligations and protecting valuable datasets.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aRECAUDACION _948197
650		7	_aBLOCKCHAIN _2 _966197
650		7	_aCRIPTOMONEDA _963195
650		4	_aCUMPLIMIENTO FISCAL _941661
650		4	_aUNION EUROPEA _948644
773	0		_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 140-155
942			_cART