Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/241683 
Year of Publication: 
2021
Citation: 
[Journal:] Journal of Open Innovation: Technology, Market, and Complexity [ISSN:] 2199-8531 [Volume:] 7 [Issue:] 1 [Publisher:] MDPI [Place:] Basel [Year:] 2021 [Pages:] 1-20
Publisher: 
MDPI, Basel
Abstract: 
Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and Smart Contracts; which support, for example, virtual currencies, that are not controlled by any state, financial institution or centralized company. Hence, the growing interest of researchers, investors, traders, marketers, enterprises, and administrations to know the scope of this new technology and its tax implications. The main objective of this work is to clarify the status of these studies, explore issues, methods, findings, and trends as well as to define their meaning within the current research scenario. To achieve these objectives, bibliometric analysis was carried out, retrieving 349 research papers, and analyzing 343 papers published between 2015-2019 based on the results of the Web of Science (WoS).
Subjects: 
bibliometrix
e-commerce
financial law
financial markets
informetrics
legal
science mapping analysis
scientometrics
virtual currencies
virtual money
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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