Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/10856
Tytuł: | Tax fairness and cryptocurrency |
Autorzy: | Modzelewska, Agnieszka Grodzka, Paulina |
Słowa kluczowe: | anonymity cryptocurrency virtual currency tax evasion tax fairness |
Data wydania: | 2020 |
Data dodania: | 6-maj-2021 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 12-13, 2019-2020, s. 22-27 |
Abstrakt: | Reluctance to pay taxes is a natural feature of man. Given the above, it is not surprising that taxpayers are constantly looking for all possible ways to avoid taxation. The legislator, realizing the above, introduces a number of regulations aimed at counteracting dishonest actions of taxpayers. In the context of cryptocurrencies, these are in particular solutions aimed at limiting anonymity in the circulation of cryptocurrencies. The taxpayers, taking advantage of the fact that trading in cryptocurrencies is very specific, complicated and partially anonymous, try to outsmart the tax authorities and pay no taxes on income from such transactions. Also, the fact that until January 1, 2019, there was no regulation regarding the taxation of cryptocurrencies, and the introduced regulation also raises many doubts, does not encourage taxpayers to honestly settle accounts with tax authorities. Tax authorities, on the other hand, do not have the tools that would enable them to counteract taxpayers’ dishonesty effectively, what leads to the depletion of tax liabilities |
Afiliacja: | Agnieszka Modzelewska - University of Bialystok, Poland Paulina Grodzka - University of Bialystok, Poland |
Nota biograficzna: | Agnieszka Modzelewska – PhD Student, Faculty of Law, University of Bialystok. Paulina Grodzka – PhD Student, Faculty of Law, University of Bialystok, and 2nd Year Economy Student, Faculty of Economy and Management, University of Bialystok. |
E-mail: | Agnieszka Modzelewska: agnieszkagodlewska2@gmail.com Paulina Grodzka: paula.grodzka1@gmail.com |
URI: | http://hdl.handle.net/11320/10856 |
DOI: | 10.15290/acr.2019-2020.12-13.04 |
ISSN: | 1899-5942 |
metadata.dc.identifier.orcid: | 0000-0002-8332-4101 0000-0003-0031-5363 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0); |
Występuje w kolekcji(ach): | Annual Center Review, 2019-2020, nr 12-13 Artykuły naukowe (WEiF) Artykuły naukowe (WP) |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
ACR_12_13_2019_2020_A_Modzelewska_P_Grodzka_Tax_fairness_and_cryptocurrency.pdf | 111,75 kB | Adobe PDF | Otwórz |
Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL