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Blockchain-Technologie im Präferenzzollrecht. Evaluation eines potenziellen Anwendungsszenarios

Blockchain-Technologie im Präferenzzollrecht. Evaluation eines potenziellen Anwendungsszenarios

          
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About the Book

Masterarbeit aus dem Jahr 2020 im Fachbereich Informatik - Wirtschaftsinformatik, Note: 1,3, Ostfalia Hochschule für angewandte Wissenschaften Fachhochschule Braunschweig/Wolfenbüttel, Sprache: Deutsch, Abstract: Die Blockchain Hype-Phase der letzten Jahre hat bereits neben Kryptowährungen mehrere potenzielle Use-Cases in diversen Branchen hervorgebracht. Eine intensive Betrachtung des Präferenzzollrechts als mögliches Anwendungsszenario ist jedoch noch nicht vorgenommen worden. Insofern umfasst die vorliegende Masterarbeit eine Evaluation des potenziellen Blockchain-Einsatzes im Austausch von Lieferantenerklärungen. Diese Nachweisdokumente werden zwischen Herstellern und Lieferanten zum Zweck der Ursprungsdokumentation innerhalb der EU beim Handeln von Waren ausgetauscht, um bei einem Export auf der Grundlage von Freihandelsabkommen Zölle einsparen zu können. Insbesondere ist eine explorative Studie mit der Durchführung von Experteninterviews Gegenstand der Evaluation. Mit den Aussagen der Interviewpartner und der Eingrenzung auf die Automobilbranche ergibt sich im Ergebnis eine grundsätzliche Anwendbarkeit der Blockchain im Präferenzzollrecht. Lieferantenerklärungen können in einer konsortialen Blockchain problemlos zwischen den Beteiligten im Peer-to-Peer-Netzwerk ausgetauscht werden. Sämtliche Prozessteilnehmer profitieren dabei von einer solchen Lösung im LEAustausch, insbesondere die Zollbehörden und die Empfänger der Lieferantenerklärungen. Zur vollständigen Entfaltung sämtlicher Vorteile sind jedoch noch diverse Voraussetzungen notwendig, wie etwa die Klärung der Rolle der Zollbehörden. Obwohl die Erwartungen der Experten größtenteils erfüllt werden, ergeben sich ebenfalls Risiken in den Bereichen der Finanzierung, der Stakeholder und der Technologie selbst. Zudem ist ein besseres Verständnis der Blockchain durch die Prozessbeteiligten erforderlich und die konkrete Zusammensetzung auch bei einer branchenübergreifenden Implementierung bleibt spannend. Die


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Product Details
  • ISBN-13: 9783346602916
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 204
  • Spine Width: 12 mm
  • Width: 148 mm
  • ISBN-10: 3346602915
  • Publisher Date: 21 Apr 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 272 gr


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