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999			_c149067 _d149067
003			ES-MaIEF
005			20240618190729.0
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008			240305s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100	1		_971496 _aKaroui, Amira
245	1	0	_aVirtual currencies _helectrónico _bestimating the revenue from taxing bitcoin in light of the US experience and proposing a method of taxation _c Amira Karoui, Ahmed Chaabani and Abdelwahed Omri
520			_aThe aim of this study is to estimate the tax revenue of Bitcoin that could have been generated between 2014 and 2017, in the United States, which is the first state in terms of trading volume on online exchanges of Bitcoin in 2020. The authors hereby respond to the question whether the taxation of such a currency can constitute a supplementary budget resource for states whose public expenditures are rising especially after the COVID-19 pandemic. This study is the first using Bitcoin’s exchange rate to assess taxable revenue based on the supply-and-demand law of Bitcoin and USD. The authors made estimates based on the observation and analysis of the Bitcoin/USD exchange rate. The resulting estimates show that taxing Bitcoin can generate an important tax resource. Given that no consensus has been reached by worldwide authorities on the taxation of such a resource, the authors set forth a possible global solution.
650		4	_947460 _aIMPUESTOS
650		7	_963195 _aCRIPTOMONEDA
650		4	_943197 _aPLUSVALIAS
700	1		_971497 _aChaabani, Ahmed
700	1		_971498 _aOmri, Abdelwahed
773	0		_9171392 _oITS/2023/5 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 5, 2023, 15 p.
942			_cRE