Master Thesis Online
How to improve the fight against cryptocurrency tax evasion?
Chekkar, Yasmine 
Promoteur(s) :
von Frenckell, Eric
Date de soutenance : 4-sep-2023/8-sep-2023 • URL permanente : http://hdl.handle.net/2268.2/18667
Master Thesis.pdfDétails
| Titre : | How to improve the fight against cryptocurrency tax evasion? |
| Titre traduit : | [fr] Comment améliorer la lutte contre l'évasion fiscale des cryptomonnaies ? |
| Auteur : | Chekkar, Yasmine
|
| Date de soutenance : | 4-sep-2023/8-sep-2023 |
| Promoteur(s) : | von Frenckell, Eric
|
| Membre(s) du jury : | Richelle, Isabelle
|
| Langue : | Anglais |
| Nombre de pages : | 43 |
| Mots-clés : | [en] Cryptocurrency, tax evasion, anonymity, decentralization, cross-border, peer-to-peer, regulations, harmonization, improvement |
| Discipline(s) : | Sciences économiques & de gestion > Systèmes économiques & économie publique Droit, criminologie & sciences politiques > Droit fiscal Sciences économiques & de gestion > Finance |
| Public cible : | Chercheurs Professionnels du domaine Etudiants Grand public |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Diplôme : | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculté : | Mémoires de la HEC-Ecole de gestion de l'Université de Liège |
Résumé
[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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