Master Thesis Online
How to improve the fight against cryptocurrency tax evasion?
Chekkar, Yasmine 
Promotor(s) :
von Frenckell, Eric
Date of defense : 4-Sep-2023/8-Sep-2023 • Permalink : http://hdl.handle.net/2268.2/18667
Master Thesis.pdfDetails
| Title : | How to improve the fight against cryptocurrency tax evasion? |
| Translated title : | [fr] Comment améliorer la lutte contre l'évasion fiscale des cryptomonnaies ? |
| Author : | Chekkar, Yasmine
|
| Date of defense : | 4-Sep-2023/8-Sep-2023 |
| Advisor(s) : | von Frenckell, Eric
|
| Committee's member(s) : | Richelle, Isabelle
|
| Language : | English |
| Number of pages : | 43 |
| Keywords : | [en] Cryptocurrency, tax evasion, anonymity, decentralization, cross-border, peer-to-peer, regulations, harmonization, improvement |
| Discipline(s) : | Business & economic sciences > Economic systems & public economics Law, criminology & political science > Tax law Business & economic sciences > Finance |
| Target public : | Researchers Professionals of domain Student General public |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] Cryptocurrency’s rising popularity is accompanied by an emergence of unprecedented illicit practices. This new financial system has become a vessel used by dishonest individuals to evade taxes, exploiting its relative anonymity and its decentralized and cross border nature. Cryptocurrency’s unique characteristics have created regulatory challenges for authorities who can no longer apply the preexisting regulations on this novel technology. The situation has also called for the necessity to find the delicate balance between improving revenue collection and fostering technological development.
This thesis explores the intersection between the complexities of technological advancement and regulatory evolution. It uncovers the challenges faced by authorities in their fight against cryptocurrency tax evasion, assesses the current regulatory framework and presents informed suggestions of improvement.
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