Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence

This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxation, a survey has been conducted to assess the l...

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Bibliographic Details
Main Authors: Álvaro Hernández Sánchez, Beatriz María Sastre-Hernández, Javier Jorge-Vazquez, Sergio Luis Náñez Alonso
Format: Article
Language:English
Published: MDPI AG 2024-03-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/12/3/62