AKSELERASI: Jurnal Ilmiah Nasional
Vol 5 No 3 (2023): AKSELERASI: JURNAL ILMIAH NASIONAL

TAX LAW IMPLEMENTATION ON CRYPTOCURRENCY TRANSACTIONS: A GLOBAL PERSPECTIVE

Wahyuni, Fitri (Unknown)



Article Info

Publish Date
29 Dec 2023

Abstract

In today's digital era, cryptocurrency has emerged as a new form of asset that challenges traditional financial and tax law paradigms. This article aims to analyze how various countries around the world apply tax laws to cryptocurrency transactions, focusing on the comparison of regulatory approaches and their economic and social implications. Through a comparative analysis methodology and case studies, this research reveals the diversity in cryptocurrency tax regulations, highlighting significant policy differences between countries. The main findings indicate that despite efforts to harmonize cryptocurrency tax regulations globally, there is still significant non-uniformity, impacting economic policy and social justice. This article also explores the challenges faced by tax authorities in identifying, tracking, and taxing cryptocurrency transactions, and discusses the potential of cryptocurrencies in enhancing the efficiency and transparency of the tax system. The conclusions of this study offer policy recommendations for governments and tax authorities in addressing the unique challenges posed by cryptocurrencies, as well as suggesting directions for future research in this field.

Copyrights © 2023






Journal Info

Abbrev

ja

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Description

AKSELERASI: Jurnal Ilmiah Nasional is open access and peer-reviewed Journal, JIN is a scientific journal that contains the results of research and theoretical studies of Social Sciences and Exact Sciences. Managed by GoAcademica Research & Publishing. Focus and Scope AKSELERASI: Jurnal Ilmiah ...