Smart Contracts as an alternative for the modernization of tax collection in Ecuador

Authors

DOI:

https://doi.org/10.18272/iu.v26i26.1831

Abstract

The tax administration in practice shows shortcomings in the face of the needs of a digital society. The need for technological means to carry out public administration procedures in a transparent, decentralized, and efficient manner has become evident. In the national and international context, it is necessary to consider smart contracts and blockchain technology as an alternative to the ineffectiveness of the tax administration.

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Author Biographies

Eugenia Novoa Z., Universidad Central del Ecuador

Master in Laws from Tulane University ("™17). Lawyer from Universidad de las Américas ("™15). Professor at Universidad Central del Ecuador.

Cristina Escobar M., Estudiante Facultad Jurisprudencia

Summa Cum Laude student of the Jurisprudence degree at Central University of Ecuador. Teaching and Research Assistant and in the subject of Financial Law.

Maria José Cajas A, Estudiante Facultad de Jurisprudencia

Summa Cum Laude student of the Jurisprudence Degree Central University of Ecuador.  Research Assistant. Founder of Debate Club at Universidad Central del Ecuador. 

 

Ljubica Fuentes O., Universidad Central del Ecuador

Suma Cum Laude student from the Jurisprudence degree program at the Central University of Ecuador. German International Cooperation Scholarship. Specialized at the Henry Dunant Foundation in Gender, Human Rights and Public Policy.

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Published

2020-12-01

How to Cite

Novoa Z., E., Escobar M., C., Cajas A, M. J., & Fuentes O., L. (2020). Smart Contracts as an alternative for the modernization of tax collection in Ecuador. Iuris Dictio, 26(26), 19. https://doi.org/10.18272/iu.v26i26.1831

Issue

No. 26 (2020)

Section

Dossier

License

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