| 000 | 02298nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c145786 _d145786 |
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| 003 | ES-MaIEF | ||
| 005 | 20220411123139.0 | ||
| 007 | ta | ||
| 008 | 220411t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968097 _aJozipovic, Sime |
|
| 245 | 0 |
_aTax compliance in the era of cryptocurrencies and CBDCs _bthe end of the right to privacy or no reason for concern? _c Sime Jozipovic, Marko Perkusic, Stjepan Gadzo |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThe new European regulatory framework for crypto-assets contains strict reporting requirements for EU-based crypto service providers, which will give tax authorities and law enforcement agencies better insights into a significant segment of the crypto-asset space. The article first outlines how this will inevitably lead to the creation of a parallel crypto-asset market focused on offline wallets and peer-to-peer services outside the supervision of EU and national tax authorities. The article then highlights the important role that the so-called Central Bank Digital Currencies (CBDCs) will play in this environment. The differences between CBDCs and crypto-assets are examined from a tax assessment perspective to show that true anonymity is considerably less of an issue with (price-stable) CBDCs than with (volatile) crypto-assets. The authors argue that a truly anonymous digital euro wallet for small transactions on the consumer side could not only allow the effective monitoring of businesses but would actually increase tax compliance. If consumers have access to an anonymous cash-equivalent digital means of payment, they will be less likely to use cash or virtual currency. This in turn will cause a significant increase in available transaction data, while simultaneously granting much better protection of taxpayers' rights to privacy in the EU. | ||
| 650 | 7 |
_aCRIPTOMONEDA _963195 |
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| 650 | 4 |
_aINFORMACION TRIBUTARIA _946896 |
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| 650 | 4 |
_aCUMPLIMIENTO FISCAL _941661 |
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| 650 | 4 |
_aEURO DIGITAL _969722 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 700 | 1 |
_969723 _aPerkusic, Marko |
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| 700 | 1 |
_966381 _aGadzo, Stjepan |
|
| 773 | 0 |
_9167109 _oOP 2141-B/2022/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, Issue 1, February 2022, p. 16-29 |
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| 942 | _cART | ||