Rewarding tipsters through whistleblower programs and false claims acts increases the likelihood of cryptocurrency tax enforcement / Carlos F. Ortiz... [et al]
Resumen.
Incluye referencias bibliográficas.
Taxpayers could be criminally and civilly liable under state False Claims Acts for underreporting income linked to virtual currency. While the federal False Claims Act explicitly excludes tax cases, the Internal Revenue Service and the Department of Justice have tools aimed specifically at addressing tax fraud and tax avoidance. The Joint Chiefs of Global Tax Enforcement has similarly launched coordinated information sharing efforts to target taxpayers who skirt global tax laws and is contemplating adopting a whistleblower program to boost its own cryptocurrency enforcement efforts. The authors review the current regulatory landscape and next steps.
CONTRIBUYENTES
CRIPTOMONEDA
DECLARACIONES TRIBUTARIAS
FRAUDE FISCAL
EVASION FISCAL
SISTEMA FISCAL
ACTIVOS INVISIBLES
DENUNCIA
AGENCIAS TRIBUTARIAS
ESTADOS UNIDOS
Fernández Ortiz, Carlos
Journal of Taxation of Investments 0747-9115v. 39, n. 4, Summer 2022, p. 39-43