Blockchain Technology – Current Status, Challenges and Perspectives in Tax and Customs Law
One of the hallmarks of the 21st century society is rapid technological progress. It must be
addressed by national legal systems, which is another theme discussed in this article. Blockchain
technology is one of the most current issues, not only in information technology, but also in law.
This paper aims to assess the current legal situation and to reflect on the challenges and perspectives
that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether
Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental
hypothesis that we will attempt to confirm or refute.