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Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?
EC Tax Review, 31 (2022), 1; 16-29. urn:nbn:hr:118:804292
Jozipović, Šime; Perkušić, Marko; Gadžo, Stjepan

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Jozipović, Š., Perkušić, M. i Gadžo, S. (2022). Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?. EC Tax Review, 31. (1), 16-29. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:804292

Jozipović, Šime, et al. "Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?." EC Tax Review, vol. 31, br. 1, 2022, str. 16-29. https://urn.nsk.hr/urn:nbn:hr:118:804292

Jozipović, Šime, Marko Perkušić i Stjepan Gadžo. "Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?." EC Tax Review 31, br. 1 (2022): 16-29. https://urn.nsk.hr/urn:nbn:hr:118:804292

Jozipović, Š., Perkušić, M. i Gadžo, S. (2022) 'Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?', EC Tax Review, 31(1), str. 16-29. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:804292 (Datum pristupa: 02.07.2024.)

Jozipović Š, Perkušić M, Gadžo S. Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?. EC Tax Review [Internet]. 2022. [pristupljeno 02.07.2024.];31(1):16-29. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:804292

Š. Jozipović, M. Perkušić i S. Gadžo, "Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?", EC Tax Review, vol. 31, br. 1, str. 16-29, 2022. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:804292. [Citirano: 02.07.2024.]

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Podaci o radu
Naslov (engleski)Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern?
AutorŠime Jozipović
AutorMarko Perkušić
AutorStjepan Gadžo
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Sažetak (engleski)
The new European regulatory framework for crypto- assets contains strict reporting requirements for EU-based crypto service providers, which will give tax authorities and law enforcement agencies better insights into a significant segment of the cryptoasset space. The article first outlines how this will inevitably lead to the creation of a parallel crypto-asset market focused on offline wallets and peer-to-peer services outside the supervision of EU and national tax authorities. The article then highlights the important role that the so-called Central Bank Digital Currencies (CBDCs) will play in this environment. The differences between CBDCs and crypto-assets are examined from a tax assessment perspective in order to show that true anonymity is considerably less of an issue with (price stable) CBDCs than with (volatile) crypto- assets. The authors argue that a truly anonymous digital euro wallet for small transactions on the consumer side could not only allow the effective monitoring of businesses, but would actually increase tax compliance. If consumers have access to an anonymous cash- equivalent digital means of payment, they will be less likely to use cash or virtual currency. This in turn will cause a significant increase in available transaction data, while simultaneously granting a much better protection of taxpayers’ rights to privacy in the EU.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEC Tax Review
Brojčani podacivol. 31, br. 1, str. 16-29
p-ISSN0928-2750
URN:NBNurn:nbn:hr:118:804292
Datum objave publikacije2022
URL dokumentahttp://bib.irb.hr/1176497
Vrsta resursaTekst
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2022-12-13 09:48:47