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

共 50 条

[31] Cryptographic Methods for Securing the YML Framework
Lv, Xin
Petiton, Serge G.
Shang, Ling
Wang, Zhijian
Xu, Feng
2012 1ST INTERNATIONAL CONFERENCE ON SYSTEMS AND COMPUTER SCIENCE (ICSCS), 2012,
[32] ACCOUNTING FOR OPEB COSTS AND REGULATORY ASSETS
VOLKERT, LA
JOURNAL OF ACCOUNTANCY, 1993, 175 (07): : 93 - 96
[33] A Framework for the Development and Testing of Cryptographic Software
Burnett, Andrew
Dowling, Tom
ADVANCES IN COMPUTER AND INFORMATIOM SCIENCES AND ENGINEERING, 2008, : 45 - 50
[34] A framework for the management of retail assets
Gardner, Alan
Orr, Allison M.
Jackson, Cath
White, James T.
JOURNAL OF EUROPEAN REAL ESTATE RESEARCH, 2024, 17 (03) : 452 - 474
[35] FRAMEWORK FOR MEASURING HUMAN ASSETS
MYERS, MS
FLOWERS, VS
CALIFORNIA MANAGEMENT REVIEW, 1974, 16 (04) : 5 - 16
[36] What Europe has to offer biotechnology companies: Unraveling the tax, financial, and regulatory framework
Travers, Rosalind
Industrial Biotechnology, 2012, 8 (03) : 103 - 106
[37] A Framework for the Sound Specification of Cryptographic Tasks
Garay, Juan A.
Kiayias, Aggelos
Zhou, Hong-Sheng
2010 23RD IEEE COMPUTER SECURITY FOUNDATIONS SYMPOSIUM (CSF), 2010, : 277 - 289
[38] Analysis of the Dependence of Corporate Tax in Relation to the Tax Depreciation of Fixed Tangible Assets
Krajnak, Michal
Strilkova, Regina
Siroky, Jan
THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2016, 2016, : 29 - 33
[39] Relation of Tax Claims and Priorities to Marshalling Assets in Receiverships
Swope, Leslie M.
TAX MAGAZINE, 1930, 8 (12): : 433 - +
[40] TAX ARBITRAGE AND THE EXISTENCE OF EQUILIBRIUM PRICES FOR FINANCIAL ASSETS
DAMMON, RM
GREEN, RC
JOURNAL OF FINANCE, 1987, 42 (05): : 1143 - 1166

← 1 2 3 4 5 →