BLOCKCHAIN E SMART CONTRACTS COMO FERRAMENTAS DE GESTÃO NA TRIBUTAÇÃO DA PRESTAÇÃO DE SERVIÇOS DIGITAIS

Autores

DOI:

https://doi.org/10.14392/ASAA.2020130109

Palavras-chave:

Tributação, Blockchain, Smart Contracts, Teoria da Agência, Design Science Research

Resumo

O objetivo geral deste trabalho foi, a partir de um caso de estudo, criar um modelo de Sistema em blockchain e smart contracts, para gestão da tributação da prestação de serviços digitais com base no local do usuário à luz da Teoria da Agência. O trabalho foi guiado pelas diretrizes do método Design Science Research (DSR), proposto na área de Sistema de Informações. O artefato resultado deste trabalho, a partir do caso de estudo, foi um Sistema Unificado de Tributação Automática (SUTRA), como solução viável à ausência de um ambiente que integre empresas prestadoras de serviços digitais, seus usuários e entes tributantes, mitigando a assimetria informacional, existente entre estes atores, e suas consequências. A contribuição teórica deste trabalho foi no sentido de relacionar estudos relativos à teoria da agência e blockchain no ambiente tributário, especificamente no que tange à assimetria de informação, controles de tributação e mitigação de fraudes tributárias. A contribuição prática deste trabalho foi propor um artefato, baseado em blockchain e smart contracts, que integre empresas prestadoras de serviços digitais, seus usuários e entes tributantes, em um único ambiente onde possam compartilhar informações entre si.

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Publicado

22/04/2020

Como Citar

Rosa, F. C., & Pelucio Grecco, M. C. (2020). BLOCKCHAIN E SMART CONTRACTS COMO FERRAMENTAS DE GESTÃO NA TRIBUTAÇÃO DA PRESTAÇÃO DE SERVIÇOS DIGITAIS. Advances in Scientific and Applied Accounting, 13(1), 165–182. https://doi.org/10.14392/ASAA.2020130109

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