Cryptocurrencies, tax ignorance and tax noncompliance in direct taxation : Spanish empirical evidence
Year of publication: |
2023
|
---|---|
Authors: | Sánchez, Álvaro Hernández ; Sastre-Hernández, Beatriz María ; Jorge-Vazquez, Javier ; Náñez, Sergio |
Published in: |
Economies : open access journal. - Basel : MDPI, ISSN 2227-7099, ZDB-ID 2704214-5. - Vol. 12.2024, 3, Art.-No. 62, p. 1-25
|
Subject: | taxation | cryptocurrencies | tax evasion | personal income tax | wealth tax | tax obligations | tax compliance | Spanien | Spain | Einkommensteuer | Income tax | Virtuelle Währung | Virtual currency | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law | Vermögensteuer | Wealth tax |
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