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Digital reality, indirect taxation and international trends: what does - or could - blockchain have to do with it?
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Resumo(s)
Digitalization is reshaping global consumption patterns and exposing the
limits of value-added tax (VAT) regimes designed for an analogue
economy. While Brazilian tax-reform proposals focus on merging six
cascading levies into a single VAT-style tax, this structural
simplification alone will not align the system with the realities of
cross-border electronic commerce. Drawing on OECD guidelines and the
BEPS Action 1 report, this article reviews two decades of international
debate on destination-based VAT, especially for business-to-consumer
supplies of intangibles. It highlights the practical impasse surrounding
customer identification, jurisdictional allocation and collection in
high-volume, real-time digital marketplaces. The paper argues that
recent suggestions to shift liability to dominant e-commerce platforms,
although politically feasible, still rely on “verified
self-identification” and fragmented registration procedures that are
ill-suited to the velocity of automated transactions. As a
forward-looking alternative, the study explores how distributed-ledger
technology—particularly smart-contract-enabled split-payment mechanisms
executed on blockchain networks and settled with central-bank digital
currencies—could embed compliance by design, enhance traceability, and
lower administrative costs for both taxpayers and revenue authorities.
Implementation prerequisites (digital identities, standardized
e-invoicing, regulatory sandboxes) and technological hurdles
(scalability, interoperability, tokenization) are mapped, providing a
research agenda for a VAT 4.0 architecture. The conclusion contends that
harnessing blockchain’s immutability and programmability is essential
for a resilient, fraud-resistant indirect-tax system capable of
addressing the borderless nature of 21st-century commerce.
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Palavras-chave
Blockchain Value-added tax Digital economy Indirect taxation Compliance-by-design