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A tecnologia Blockchain e seu potencial impacto na modernização e eficácia da Administração Tributária
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Esta Dissertação visa explorar de que forma é que a tecnologia blockchain poderá otimizar a atividade da Administração Tributária. O presente estudo utilizará como Metodologia de Investigação, por um
lado, uma revisão de literatura, nomeadamente, de monografias, artigos científicos e trabalhos académicos, bem como uma análise da legislação fiscal relevante para o efeito, de forma a identificar possíveis lacunas na mesma. Através da Metodologia adotada, conseguiremos compreender o conceito de tecnologia blockchain à luz do sistema tributário, os principais desafios emergentes da integração desta no nosso sistema fiscal, bem como possíveis soluções para lidar com esses obstáculos. Importa referir que o presente trabalho tem como objetivo esclarecer os benefícios trazidos pela tecnologia blockchain do ponto de vista da Autoridade Tributária e Aduaneira portuguesa (doravante designada por “AT”), não se pretendendo focar nas vantagens que poderão advir para os sujeitos passivos, embora possa ser feita referência a estes últimos. Relevando-se necessário delimitar, desde já, o âmbito desta pesquisa, note-se que as fontes de informação consultadas foram publicadas entre 2008 e 2025. Cumpre referir, desde logo, que com este estudo deparámo-nos com uma escassez legislativa, doutrinal e jurisprudencial, já que a inclusão da tecnologia blockchain no sistema fiscal configura ainda um tema recente e, como tal, tão pertinente de ser estudado. Dividiremos este trabalho em quatro secções que, pela sua lógica se interligam, naturalmente, entre si. No primeiro capítulo abordaremos os principais problemas que pendem sobre a AT. Já, o segundo capítulo terá como objetivo explicar em que consiste a tecnologia blockchain e quais são as suas principais caraterísticas. O terceiro capítulo será o mais opinativo, por assim dizer, uma vez que apresentaremos soluções viáveis para a adoção eficaz da tecnologia blockchain no sistema tributário. Já o quarto e último capítulo estará reservado à explanação dos desafios que esta tecnologia poderá acarretar com a sua integração no sistema fiscal português. Apesar de tais desafios, o cerne desta investigação será identificar formas de contornar os mesmos, culminado, assim, a nossa investigação.
The aim of this Dissertation is to explore how blockchain technology can optimise the work of the Portuguese Tax Administration. This study will use as its research methodology a literature review, namely of monographs, scientific articles and academic papers, as well as an analysis of the relevant tax laws, in order to identify possible gaps in it. Through the methodology adopted, we will be able to understand the concept of blockchain technology in the light of the tax system, the main challenges emerging from the integration of this type of technology into our tax system, as well as possible solutions to deal with these obstacles. It should also be noted that this paper aims to clarify the benefits provided by blockchain technology from the perspective of the Portuguese Tax Authorities (hereafter referred to as “AT”), and it should not focus on the advantages that may arise for taxable persons, although there may be references to them. As it is necessary to delimit the scope of this research, please note that the sources of information consulted were published between 2008 and 2025. It should be mentioned that with this study we have been faced with a dearth of legislation, doctrine and case law, since the inclusion of blockchain technology in the tax system is still a recent topic and, as such, so relevant to be studied. We will divide this work into four sections which are naturally interconnected by their logic. In the first chapter, we will discuss the main problems that AT faces. The second chapter aims to explain what blockchain technology is and what its main features are. The third chapter will be a more opinionated one, as we will present feasible solutions for the effective adoption of blockchain technology in the tax sector. The fourth and final chapter will be reserved for the explanation of the challenges that this technology could entail with its integration into the Portuguese tax system. Despite these issues, the core of this research will be to identify possible ways of circumventing these challenges, thereby culminating our investigation.
The aim of this Dissertation is to explore how blockchain technology can optimise the work of the Portuguese Tax Administration. This study will use as its research methodology a literature review, namely of monographs, scientific articles and academic papers, as well as an analysis of the relevant tax laws, in order to identify possible gaps in it. Through the methodology adopted, we will be able to understand the concept of blockchain technology in the light of the tax system, the main challenges emerging from the integration of this type of technology into our tax system, as well as possible solutions to deal with these obstacles. It should also be noted that this paper aims to clarify the benefits provided by blockchain technology from the perspective of the Portuguese Tax Authorities (hereafter referred to as “AT”), and it should not focus on the advantages that may arise for taxable persons, although there may be references to them. As it is necessary to delimit the scope of this research, please note that the sources of information consulted were published between 2008 and 2025. It should be mentioned that with this study we have been faced with a dearth of legislation, doctrine and case law, since the inclusion of blockchain technology in the tax system is still a recent topic and, as such, so relevant to be studied. We will divide this work into four sections which are naturally interconnected by their logic. In the first chapter, we will discuss the main problems that AT faces. The second chapter aims to explain what blockchain technology is and what its main features are. The third chapter will be a more opinionated one, as we will present feasible solutions for the effective adoption of blockchain technology in the tax sector. The fourth and final chapter will be reserved for the explanation of the challenges that this technology could entail with its integration into the Portuguese tax system. Despite these issues, the core of this research will be to identify possible ways of circumventing these challenges, thereby culminating our investigation.
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Administração Tributária Tecnologia Blockchain Confiança Inteligência Artificial Smart Contract Sujeitos Passivos Transparência Tax Administration Blockchain Technology Confidence Artificial Intelligence Taxpayers Transparency