驅動區塊鏈生態系形成之要素－實施於台灣租稅徵納的評估

區塊鏈使交易方無需透過傳統中介機構認證即可精確完成交易，因而被認為具「徹底改變經濟運行模式」的潛力。此外，其去中心化、安全、透明及不可竄改等特性讓經濟學人稱之為信任機器（Trust Machine）。相對於在民間產業界所興起的熱潮，政府部門採行區塊鏈的案例顯然較少且實施範圍亦較受限制。即便如此，世界經濟論壇（2016）中的問卷顯示：各國政府廣泛使用區塊鏈來進行財政支付及租稅徵納服務的平均時間預計將出現於2023至2025年間。本文基於此議題之前瞻性，設想我國政府若欲將區塊鏈技術實現於財政支付及租稅徵納等服務，應如何判定利害關係人之需求已經成熟，應可積極推動。本文首先調查各國政府正在採行或即將推行的區塊鏈國際案例，檢索分類為「減少稅收損失型」及「福利給付型」兩型態。其次本研究經由文獻探討，以「成本節約推動型」與「公共財拉力型」兩大類別，區分出九個「驅動區塊鏈生態系形成」的要素。為了進一步確認這些理論要素在實務層面的適用性，我們訪談了金融區塊鏈函證上的參與者－銀行、財金資訊公司及會計師事務所，以問卷調查蒐集關鍵資訊並評估九大要素與金融區塊鏈函證的關聯性。文末更收斂到台灣租稅領域的應用，透過徵詢財政資訊中心以了解台灣稅務機構對於實施租稅區塊鏈的評估及展望。

關鍵字

區塊鏈；租稅稽徵；外部函證

並列摘要

The decentralized nature of blockchain allows both parties to complete transactions without the need for verification by traditional third-party organizations, and is therefore considered to have the potential to "revolutionize the way the economy operates". Decentralization coupled with security, transparency and immutability has led economists to call it “The Trust Machine”. Compared to the boom in the private sector, there are fewer cases of blockchain adoption in government departments and the scope of implementation is more limited. However, a WEF survey (2016) revealed that the average time for governments to make extensive use of blockchain for fiscal payments and tax collection services is expected to take off between 2023 and 2025. This article envisages how the government determine when the needs of stakeholders are ready for promotion when it wants to adopt blockchain technology for fiscal payment and tax collection services. This paper first present international case studies of blockchain that governments are adopting or will soon implement. We broadly categorize two types of blockchain applications classified as "tax-loss reduction type" and "welfare benefit type". Secondly, drawing insights from the literature, we further distinguish nine factors that drive the formation of blockchain ecosystems through two major channels. To confirm the applicability of these factors, we interviewed participants on the Financial Blockchain External Confirmation Service – i.e., banks, Financial Information Service Co., Ltd., and Auditors from the Accounting Firms - with questionnaires to confirm and assess the relevance of the nine factors to the development of the financial blockchain correspondence ecosystem. At the end of the article, we then focus on the application of taxation in Taiwan. We consulted the Fiscal Information Agency, Ministry of Finance to understand the assessment and prospects the implementation of the taxation blockchain.