BLOCKCHAIN E SMART CONTRACTS COMO FERRAMENTAS DE GESTÃO NA TRIBUTAÇÃO DA PRESTAÇÃO DE SERVIÇOS DIGITAIS
DOI:
https://doi.org/10.14392/ASAA.2020130109Keywords:
Tributação, Blockchain, Smart Contracts, Teoria da Agência, Design Science ResearchAbstract
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.
Downloads
References
Ainsworth, R. T., & Shact, A. (2016). Blockchain (Distributed Ledger Technology) Solves VAT Fraud. Boston University School of Law: Law & Economics Working Paper No. 16-41.
Ainsworth, R. T., & Alwohaibi, M. (2017). The First Real-Time Blockchain VAT - GCC Solves MTIC Fraud. Boston University School of Law Law & Economics Paper No. 17-23.
Bardin, L. (1977). Análise de conteúdo. Lisboa: edições, 70, 225.
Bocek, T., Rodrigues, B. B., Strasser, T., & Stiller, B. (2017). Blockchains everywhere - A use-case of blockchains in the pharma supply-chain. In Proceedings of the IM 2017 - 2017 IFIP/IEEE.
Boučková, M. (2015). Management Accounting and Agency Theory. Procedia Economics and Finance, 25(15), 5–13.
Brender, N., Gauthier, M., Morin, J. H., & Salihi, A. (2018). The Potential Impact of Blockchain Technology on Audit Practice.
Brinkerhoff, D. W., & Bossert, T. J. (2013). Health governance: principal–agent linkages and health system strengthening. Health Policy and Planning, 29(6), 685-693.
Byström, H. (2016). Blockchains, real-time accounting and the future of credit risk modeling. Department of Economics, School of Economics and Management.
Carminati, B., Ferrari, E., & Rondanini, C. (2018, October). Blockchain as a platform for secure inter-organizational business processes. In 2018 IEEE 4th International Conference on
Collaboration and Internet Computing (CIC), 122-129. IEEE.
Chatterjee, R., & Chatterjee, R. (2017). An Overview of the Emerging Technology: Blockchain. In 2017 3rd International Conference on Computational Intelligence and Networks (CINE).
Cheng, J.-C., Lee, N.-Y., Chi, C., & Chen, Y.-H. (2018). Blockchain and smart contract for digital certificate. Proceedings of IEEE International Conference on Applied System Innovation 2018, 1046–1051.
Choudhury, O., Dhuliawala, M., Fay, N., Rudolph, N., Sylla, I., Fairoza, N., … Das, A. (2018b). Auto-translation of regulatory documents into smart contracts. IEEE Blockchain Initiative, (September), 1–5.
Choudhury, O., Sarker, H., Rudolph, N., Foreman, M., Fay, N., Dhuliawala, M., … Das, A. K. (2018a). Enforcing human subject regulations using Blockchain and Smart Contracts. Blockchain in healthcare Today, 1–14.
Christidis, K., & Devetsikiotis, M. (2016). Blockchains and Smart Contracts for the Internet of Things. IEEE
Denny, D.M.T., Paulo, R. F., & de Castro, D. (2018). Blockchain e agenda 2030. Revista Brasileira de Políticas Públicas, 7(3).
Di Donato, L. (2016). A behavioral principal-agent theory to study corruption and tax evasion. Working Paper 34, the School of Government.
Franklet, D., Meriluoto, L., Ross, G., Scott, C., & Williams, P. (2018). Public implementation of Blockchain Technology.
Guston, D. H. (2003). Principal-agent theory and the structure of science policy, revisited: ‘science in policy ‘and the US Report on Carcinogens. Science and Public Policy, 30(5), 347-357.
Hart, O. (1989). Economist's Perspective on the Theory of the Firm, An. Colum. L. Rev., 89, 1757.
Hevner, A. R., March, S. T., Park, J., & Ram, S. (2004). DSR in information system research. MIS Quarterly, 28(1), 1-6.
Hyvärinen, H., Risius, M., & Friis, G. (2017). A blockchain-based approach towards overcoming financial fraud in public sector services. Business & Information Systems Engineering, 59(6), 441-456.
Jacobovitz, O. (2016). Blockchain for identity management. The Lynne and William Frankel Center for Computer Science Department of Computer Science. Ben-Gurion University, Beer Sheva.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Karajovic, M., Kim, H. M., & Laskowski, M. (2017). Thinking outside the block: Projected phases of blockchain integration in the accounting industry. Australian Accounting Review.
Kewell, B., Adams, R., & Parry, G. (2017). Blockchain for good?. Strategic Change, 26(5), 429-437.
Klazar, S. (2006). Tax Revenue Prediction under Condition of Imperfect Control over Tax-Collecting Authority. Acta Oeconomica Pragensia, 2006(3), 48-62.
Kleven, H. J., Kreiner, C. T., & Saez, E. (2016). Why can modern governments tax so much? An agency model of firms as fiscal intermediaries. Economica, 83, 219-246.
Kung, F. H., Huang, C. L., & Cheng, C. L. (2013). An examination of the relationships among budget emphasis, budget planning models and performance. Management Decision, 51(1), 120-140.
Liang, X., Zhao, J., Shetty, S., Liu, J., & Li, D. (2018). Integrating blockchain for data sharing and collaboration in mobile healthcare applications. In IEEE International Symposium on Personal, Indoor and Mobile Radio Communications, PIMRC.
Liu, X. (2018). Research and Application of Electronic Invoice Based on Blockchain. In MATEC Web of Conferences (Vol. 232, p. 04012). EDP Sciences.
López-Pintado, O., García-Bañuelos, L., Dumas, M., & Weber, I. (2017). Caterpillar: A blockchain-based business process management system. CEUR Workshop Proceedings, 1–5.
Lourenço, R. L., & Sauerbronn, F. F. (2017). Uso da Teoria da Agência em pesquisas de contabilidade gerencial: Premissas, limitações e formulações alternativas aos seus pressupostos. Advances in Scientific and Applied Accounting, 10(2), 153–171.
Machado, D. G., Fernandes, F. C., & Bianchi, M. (2016). Teoria da Agência e Governança Corporativa: Reflexão acerca da subordinação da contabilidade à administração. RAGC, 4(10), 39–55.
Maestrini, V., Luzzini, D., Caniato, F., & Ronchi, S. (2018). Effects of monitoring and incentives on supplier performance: An agency theory perspective. International Journal of Production Economics, 203, 322–332.
Manos, R. (2003). Dividend policy and agency theory: Evidence from Indian firms. South Asia Economic Journal, 4(2), 275-300.
Marinho, M. E. P., & Ribeiro, G. F. (2018). A reconstrução da jurisdição pelo espaço digital: Redes sociais, blockchain e criptomoedas como propulsores da mudança. Revista Brasileira de Políticas Públicas, 7(3).
Martinez, A. L. (1998). Agency Theory na Pesquisa Contábil. Encontro da ANPAD–ENANPAD, 22., 64(11), 307–316.
Mendling, J., Weber, I., Allst, W. Van Der, & Brocke, J. Vom. (2018). Blockchains for Business Process Management - Challenges and Opportunities. ACM Transactions on Management Information Systems, 9(1), 31–35.
Milagre, J. A. (2018). O uso da infraestrutura Blockchain na realização de negócios jurídicos. The Tenth International Conference on Forensic Computer Science and Cyber Law, 73–77.
OECD (2015). Addressing the tax chagglenges of the digital economy, Action1 – 2015 Final Report, OECD/G20 Base erosion and profit shifting project, OECD Publishing, Paris. Disponível em: https://dx.doi.org/10.1787/9789264241046-en (p.12). Acesso em: 15/12/2018
Offermann, P., Blom, S., Schönherr, M., & Bub, U. (2010). Artifact types in information systems design science–a literature review. In International Conference on Design Science Research in Information Systems (pp. 77-92). Springer, Berlin, Heidelberg.
Papadodimas, G., Palaiokrasas, G., & Varvarigou, T. (2018). Implementation of smart contracts for blockchain based IoT applications. 9th International Conference on the Network of the Future (NOF), 60–67. Disponível em: https://doi.org/10.1109/NOF.2018.8597718. Acesso em: 15/05/2019
Peffers, K., Tuunanen, T., Rothenberger, M. A., & Chatterjee, S. (2007). A design science research methodology for information systems research. Journal of management information systems, 24(3), 45-77.
Petroni, B. C. A., Monaco, E., & Gonçalves, R. F. (2018). Uso de blockchain em Smart Contracts Logísticos: Uma Revisão Sistemática. South American Development Society Journal, 4(1), 63–81.
Pinto, D. W., Kozikowski, H. P., Pillati, J. J., Chelski, W., & Samaha, M. J. (2014). Teoria da Agência e o Controle Social da gestão pública. Revista Organização Sistêmica, 5(3), 100–109.
Pokrovskaia, N. N. (2017). Tax, financial and social regulatory mechanisms within the knowledge-driven economy. Blockchain algorithms and fog computing for the efficient regulation. In Proceedings of 2017 20th IEEE International Conference on Soft Computing and Measurements, SCM 2017.
Raikwar, M., Mazumdar, S., Ruj, S., Sen Gupta, S., Chattopadhyay, A., & Lam, K.-Y. (2018). A Blockchain Framework for Insurance Processes. 2018 9th IFIP International Conference on New Technologies, Mobility and Security (NTMS).
Rijswijk, L. V., Hermsen, H., & Arendsen, R. (2018). Exploring the Future of Taxation: A Blockchain Scenario Study. TARC workshop, 23-24 April 2018.
Ross, S. A. (1973). The economic theory of agency: the principal’s problem. The American Economic Review, 63(2), 134–139.
Rozairo, A. M., & Vasarhely, M. A. (2018). Auditing with smart contracts. The International Journal of Digital Accounting Research, Vol18, (1-27)
Sarıtekin, R. A., Karabacak, E., Dur, Z., Karaarslan, E., & System, A. B. (2018). Blockchain Based Secure Communication Application Proposal: Cryptouch, 1–4.
Scheid, E. J., & Stiller, B. (2018). Automatic SLA Compensation based on Smart Contracts. Technical Report No. IFI-2018.02, April).
Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review.
Siddiqui, Z. N. (2017). Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review. Business and Economic Review, 9(3), 258–288.
Singh, S., & Singh, N. (2016). Blockchain: Future of financial and cyber security. In Proceedings of the 2016 2nd International Conference on Contemporary Computing and Informatics, IC3I 2016.
Szabo, N. (1997). The idea of smart contracts. 1–2. Disponível em:<http://szabo.best.vwh .net/smart_contracts_idea.html>. Acesso em: 15/12/2018
Tönnissen, S., & Teuteberg, F. (2018). Towards a Taxonomy for Smart Contracts. Research Papers. 12. Disponível em: https://Aisel.Aisnet.Org/Ecis2018_rp/12. Acesso em: 15/12/2018
Utz, M., Albrecht, S., Zoerner, T., & Strüker, J. (2018). Blockchain-based management of shared energy assets using a smart contract ecosystem. W. Abramowicz and A. Paschke (Eds.): BIS (Vol. 160).
Uzair, M., & Karim, E. (2008). The Impact of Blockchain Technology on the Real Estate Sector Using Smart Contracts. Https://Mpra.Ub.Uni-Muenchen.de/89038/, (11543).
Venable, J., Pries-Heje, J., & Baskerville, R. (2012). A comprehensive framework for evaluation in design science research. In International Conference on Design Science Research in Information Systems (pp. 423-438).
Wang, X., Feng, L., Zhang, H., Lyu, C., Wang, L., & You, Y. (2017). Human Resource Information Management Model based on Blockchain Technology. In Proceedings - 11th IEEE International Symposium on Service-Oriented System Engineering, SOSE 2017.
White, E. N. (2004). From privatized to government‐administered tax collection: tax farming in eighteenth‐century France 1. The Economic History Review, 57(4), 636-663.
White, Sara. (2019). OECD digital tax for multinationals criticized over double taxation risk. Disponível em: https://www.accountancydaily.co/oecd-digital-tax-multinationals-criticised-over-double-taxation-risk Acesso em: 17/06/2019.
Wijaya, D. A., Liu, J. K., Suwarsono, D. A., & Zhang, P. (2017). A new blockchain-based value-added tax system. In International Conference on Provable Security (pp. 471-486). Springer, Cham.
Xu, W., & Fink, G. A. (2019). Building Executable Secure Design Models for Smart Contracts with Formal Methods. Disponível em: https://fc19.ifca.ai/wtsc/ExecutSecDesign.pdf. Acesso em: 15/05/2019
Yusuf, F., Yousaf, A., & Saeed, A. (2018). Rethinking agency theory in developing countries: A case study of Pakistan. Accounting Forum, (April), 0–1.
Downloads
Published
How to Cite
Issue
Section
License
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).
