Lohkoketjuteknologian hyödyntämismahdollisuudet palkkatulojen verotuksessa
Research output: Book/Report › Commissioned report
- Elinkeinoelämän Tutkimuslaitos - ETLA
- University of Electronic Science and Technology of China
- VTT Technical Research Centre of Finland
- University of Helsinki
As a part of the study, an illustrative conceptualization of a smart contract wage tax application was also drafted. The conceptualization was used to identify points of friction in the utilization of blockchain technology, especially in the context of public administration.
The potential of blockchain technology and distributed ledgers has been widely discussed recently. In recent years, the concepts in the field have expanded and taken on new meanings, further inflating the beliefs about the revolutionary effects of the phenomenon. However, for the time being, blockchains and distributed ledgers have not succeeded in delivering on those expectations.
In the light of this study, the potential for exploiting blockchain technology in the context of wage income taxation seems unfruitful. The possibilities for applying distributed ledgers appear somewhat brighter. However, as the conceptual demarcation of distributed ledgers and traditional integrative IT systems is somewhat vaguely defined, the benefits of such application are difficult to estimate.
|Number of pages||105|
|Publication status||Published - 24 Apr 2019|
|MoE publication type||D4 Published development or research report or study|
|Name||Valtioneuvoston selvitys- ja tutkimustoiminnan julkaisusarja|