Blockchain: Technology as a Tool for Tax Information Exchange or an Instrument Threatening the Taxpayer’s Privacy?

Abstract

This article intend to analyze specifically and in a non-exhaustive format (i) the blockchain technology, (ii) discuss, in general terms, the obstacles in the use of this tool by tax authorities to obtain information and efficiently cross-check data and (iii) present the practical challenges to its implementation from the perspective of taxpayer rights and information security.