The implications of adopting a European Central Bank digital currency a tax policy perspective Luisa Scarcella
By: Scarcella, Luisa
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Material type: 
ArticlePublisher: 2021Subject(s): BANCO CENTRAL EUROPEO | CRIPTOMONEDA | POLITICA FISCAL | UNION EUROPEA
In:
EC Tax Review v. 30, Issue 4, August 2021, p. 177-188Summary: In the wake of growing interest around cryptocurrencies, the possible issuance by central banks of their own digital currency has been a topic of debate worldwide. The author of this article gives attention to the relevancy of electronic and digital payments (including a possible digital euro) in the area of taxation. In the first part she focuses on the possible benefits and risks posed by Central Bank Digital Currency (CBDCs) by considering their different design and technical features. In this part, the possible attribution of the legal tender status to a European CBDC is also addressed. The second part analyses the relevancy of the possible adoption of a CBDC in the tax policy arena. Finally, the third part highlights tax policies requiring cashless payments that might involve a CBDC. This part covers concerns related to data protection and digital divide.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/4-4 (Browse shelf) | Available | OP 2141-B/2021/4-4 |
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| OP 2141-B/2021/4-1 State aid prohibition | OP 2141-B/2021/4-2 Financial transaction tax in Europe | OP 2141-B/2021/4-3 The comparability analysis of the Court of Justice of the European Union in the light of the Aures case | OP 2141-B/2021/4-4 The implications of adopting a European Central Bank digital currency | OP 2141-B/2021/4-5 With the wisdom of hindsight | OP 2141-B/2021/5/6 EC Tax Review | OP 2141-B/2021/5/6-1 On the evolving VAT concept of fixed establishment |
Disponible también en formato electrónico.
Resumen.
In the wake of growing interest around cryptocurrencies, the possible issuance by central banks of their own digital currency has been a topic of debate worldwide. The author of this article gives attention to the relevancy of electronic and digital payments (including a possible digital euro) in the area of taxation. In the first part she focuses on the possible benefits and risks posed by Central Bank Digital Currency (CBDCs) by considering their different design and technical features. In this part, the possible attribution of the legal tender status to a European CBDC is also addressed. The second part analyses the relevancy of the possible adoption of a CBDC in the tax policy arena. Finally, the third part highlights tax policies requiring cashless payments that might involve a CBDC. This part covers concerns related to data protection and digital divide.
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