A tax regulatory framework for cryptographic assets*

被引：0

作者：

Shanan, Tamir ^{[1
]}

Narotzki, Doron ^{[2
,3
]}

机构：

[1] Coll Management, Sch Law, Rishon Leziyyon, Israel

[2] Univ Akron, Coll Business, 259 South Broadway St, Akron, OH 44325 USA

[3] Univ Akron, Coll Business, George W Daverio Sch Accountancy, Grad Tax Program, Akron, OH 44325 USA

来源：

FINANCE RESEARCH LETTERS | 2024年 / 61卷

关键词：

Crypto; Cryptographic assets; Bitcoin; Tax;

D O I：

10.1016/j.frl.2024.105018

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页数：5

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