NOVOA Z, Eugenia; ESCOBAR M., Cristina; CAJAS A, Maria José    FUENTES O, Ljubica. SMART CONTRACTS AS AN ALTERNATIVE FOR THE MODERNIZATION OF TAX COLLECTION IN ECUADOR. []. , 26, pp.31-49. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1831.

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.

: Blockchain; Smart Contracts; Taxation; Digital Age; Public Administration..

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