HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

How to improve the fight against cryptocurrency tax evasion?

Chekkar, Yasmine ULiège
Promotor(s) : von Frenckell, Eric ULiège
Date of defense : 4-Sep-2023/8-Sep-2023 • Permalink :
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 ULiège
Date of defense  : 4-Sep-2023/8-Sep-2023
Advisor(s) : von Frenckell, Eric ULiège
Committee's member(s) : Richelle, Isabelle ULiège
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
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


[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.



Access Master Thesis.pdf
Size: 969.46 kB
Format: Adobe PDF


  • Chekkar, Yasmine ULiège Université de Liège > Master sc. gest., à fin.


Committee's member(s)

  • Total number of views 42
  • Total number of downloads 13

All documents available on MatheO are protected by copyright and subject to the usual rules for fair use.
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.