TY  - JOUR
AU  - Kicova, Eva
AU  - Fabus, Juraj
AU  - Stalmasekova, Natalia
AU  - Kvasnicova-Galovicova, Terezia
TI  - Bitcoin, cryptocurrencies and tax evasion: A systematic literature review on global approaches to cryptocurrency taxation and the challenges for harmonising regulatory frameworks
PY  - 2025
JO  - Data Science in Finance and Economics
VL  - 5
IS  - 2
SP  - 234
EP  - 257
PB  - American Institute of Mathematical Sciences (AIMS)
DO  - 10.3934/dsfe.2025011
UR  - https://www.aimspress.com/article/doi/10.3934/DSFE.2025011
AB  - 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.
ER  -