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Dossier

No. 26 (2020)

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

DOI
https://doi.org/10.18272/iu.v26i26.1831
Submitted
June 15, 2020
Published
2020-12-01

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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