000			01870nab a2200229 c 4500
999			_c146910 _d146910
003			ES-MaIEF
005			20230424184832.0
007			ta
008			221229t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_92712 _aOwens, Jeffrey
245		0	_aBlockchain technology _bPotential for digital tax administration _c Jeffrey Owens, Sabina Hodžić
500			_aResumen
520			_aCurrently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technology’s strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires reliable and efficient technology for processing and storing the information that is generated. The results of the analysis showed strengths such as a lower cost of fulfilling tax liabilities, a direct connection with taxpayers without the need of third parties. a higher degree of efficiency, and threats such as insufficient funds for modernization, knowledge and skills of employees, and willingness to adapt and high investment costs related to implementation. Moreover, it will modernize accounting and tax payments.
650		4	_948067 _aPOLITICA FISCAL
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		7	_aBLOCKCHAIN _2 _966197
650		7	_966104 _aECONOMÍA DIGITAL
700	1		_970297 _aHodžić, Sabina
773	0		_9168618 _oOP 2141/2022/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 11, November 2022, p. 813-823
942			_cART