Cryptocurrencies: A Tax Anomie

Abstract

Technological progress and the economic restlessness of mankind gave way to cryptocurrencies, a very broad and constantly evolving phenomenon. In view of this, law, functioning as a vehicle to systematize social phenomena, has fallen short in regulating the activities surrounding cryptocurrencies. In the legal study, different fronts have been taken, being criminal law one of the most studied, however, other branches are relegated, such is the case of tax law, where uncertainty swarms about the tax treatment of cryptocurrencies, resulting in a hesitant tax justice.

My study highlights the relevance of a tax liability emanating from cryptocurrencies and the tax anomie in which they are found, as a result of which guiding principles that are the basis for framing any legal system within a spectrum of tax justice are violated,  the latter being understood as the construct of principles that make it up.