Reglementarea și impozitarea criptomonedelor în Europa
Cryptocurrency Regulation and Taxation in Europe
Author(s): Alexandra-Codruța NEAGUSubject(s): Law on Economics, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, EU-Legislation, Corruption - Transparency - Anti-Corruption
Published by: Editura Solomon
Keywords: digital currencies; cryptocurrency market; the consumers and investors protection; tax evasion, money laundering;
Summary/Abstract: Digital currencies are becoming more and more important, so the need to establish clear, common, easy to- understand and enforceable tax rules is also becoming significant. Recently, the cryptocurrency market has crossed the threshold of one trillion dollars, and their role and the evolution of technology represent challenges in establishing fiscal obligations. Thus, the European Union and the Organization for Economic Cooperation and Development want to regulate these currencies in order to reduce losses and unify the legal framework. At the same time, there are issues regarding the consumers and investors protection, the integrity of the market, tax evasion, money laundering and terrorist financing, all of which are hampered by the level of fiscal transparency offered by this new technology.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 4
- Page Range: 286-299
- Page Count: 14
- Language: English
- Content File-PDF