Taxing Bitcoin and other cryptocurrencies presents a significant challenge due to their decentralised and pseudonymous nature, complicating enforcement and fostering regulatory inconsistencies across jurisdictions. This study systematically reviews the existing literature on cryptocurrency taxation, critically analysing 38 academic studies to identify key themes, challenges, and gaps in global regulatory frameworks. Using a structured seven-step methodology, it examines how jurisdictions approach cryptocurrency taxation, highlighting ten thematic categories, including jurisdictional comparisons, taxable events, and compliance mechanisms. The findings reveal persistent regulatory fragmentation and a lack of harmonisation, underscoring the need for international cooperation to establish coherent tax policies. By synthesising existing research and identifying unresolved issues, this study contributes to the discourse on balancing technological innovation with fiscal accountability, ultimately advocating for a unified, cross-border approach to cryptocurrency taxation.
Citation: Eva Kicova, Juraj Fabus, Natalia Stalmasekova, Terezia Kvasnicova-Galovicova. Bitcoin, cryptocurrencies and tax evasion: A systematic literature review on global approaches to cryptocurrency taxation and the challenges for harmonising regulatory frameworks[J]. Data Science in Finance and Economics, 2025, 5(2): 234-257. doi: 10.3934/DSFE.2025011
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Taxing Bitcoin and other cryptocurrencies presents a significant challenge due to their decentralised and pseudonymous nature, complicating enforcement and fostering regulatory inconsistencies across jurisdictions. This study systematically reviews the existing literature on cryptocurrency taxation, critically analysing 38 academic studies to identify key themes, challenges, and gaps in global regulatory frameworks. Using a structured seven-step methodology, it examines how jurisdictions approach cryptocurrency taxation, highlighting ten thematic categories, including jurisdictional comparisons, taxable events, and compliance mechanisms. The findings reveal persistent regulatory fragmentation and a lack of harmonisation, underscoring the need for international cooperation to establish coherent tax policies. By synthesising existing research and identifying unresolved issues, this study contributes to the discourse on balancing technological innovation with fiscal accountability, ultimately advocating for a unified, cross-border approach to cryptocurrency taxation.
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Figures(1) / Tables(1)
Eva Kicova, Juraj Fabus, Natalia Stalmasekova, Terezia Kvasnicova-Galovicova. Bitcoin, cryptocurrencies and tax evasion: A systematic literature review on global approaches to cryptocurrency taxation and the challenges for harmonising regulatory frameworks[J]. Data Science in Finance and Economics, 2025, 5(2): 234-257. doi: 10.3934/DSFE.2025011
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