Report on the challenges which digital assets pose for tax systems with a special focus on developing countries
The paper highlights the need for governments to carefully consider the implications which the rise of crypto assets can have on tax systems, noting that the absence of a deliberate policy position would be a policy decision in itself, with consequences for the tax base. It discusses four main class...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2023
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| Online Access: | https://ink.library.smu.edu.sg/sol_research/4183 https://ink.library.smu.edu.sg/context/sol_research/article/6141/viewcontent/Report_on_the_Challenges_which_Digital_Assets_Pose_for_Tax_Systems_with_a_Special_Focus_on_Developing_Countries.pdf |
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| Institution: | Singapore Management University |
| Language: | English |