A tax regulatory framework for cryptographic assets*

【Author】 Shanan, Tamir; Narotzki, Doron

【Source】FINANCE RESEARCH LETTERS

【影响因子】9.848

【Abstract】In this paper we look into the history of cryptographic assets and its evolution, analyze the relevant tax framework and identify the issues with regard to cryptographic assets, and suggest a new regulatory framework for such assets that would allow governments to tax these assets more efficiently while at the same time not hold back the technological development and evolution of cryptographic assets.

【Keywords】Crypto; Cryptographic assets; Bitcoin; Tax

【发表时间】2024 2024 MAR

【收录时间】2024-03-04

【文献类型】综述

【主题类别】

区块链治理-市场治理-区块链金融监管