Abstract

Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and Smart Contracts; which support, for example, virtual currencies, that are not controlled by any state, financial institution or centralized company. Hence, the growing interest of researchers, investors, traders, marketers, enterprises, and administrations to know the scope of this new technology and its tax implications. The main objective of this work is to clarify the status of these studies, explore issues, methods, findings, and trends as well as to define their meaning within the current research scenario. To achieve these objectives, bibliometric analysis was carried out, retrieving 349 research papers, and analyzing 343 papers published between 2015–2019 based on the results of the Web of Science (WoS).

Details

Title
Tax Regulation on Blockchain and Cryptocurrency: The Implications for Open Innovation
Author
Peláez-Repiso, Andrea 1   VIAFID ORCID Logo  ; Sánchez-Núñez, Pablo 2   VIAFID ORCID Logo  ; Yolanda García Calvente 3 

1  Department of Financial and Tax Law, Faculty of Law, Universidad de Málaga, 29071 Malaga, Spain; [email protected] (A.P.-R.); [email protected] (Y.G.C.); Center for Applied Social Research (CISA), Ada Byron Research Building, Universidad de Málaga, 29071 Malaga, Spain 
2  Center for Applied Social Research (CISA), Ada Byron Research Building, Universidad de Málaga, 29071 Malaga, Spain; Department of Audiovisual Communication and Advertising, Faculty of Communication Sciences, Universidad de Málaga, 29071 Malaga, Spain; Instituto de Investigación Biomédica de Málaga (IBIMA), 29010 Malaga, Spain 
3  Department of Financial and Tax Law, Faculty of Law, Universidad de Málaga, 29071 Malaga, Spain; [email protected] (A.P.-R.); [email protected] (Y.G.C.) 
First page
98
Publication year
2021
Publication date
2021
Publisher
Elsevier Limited
e-ISSN
21998531
Source type
Scholarly Journal
Language of publication
English
DOI
https://doi.org/10.3390/joitmc7010098
ProQuest document ID
2596043216
Copyright
© 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.