Over the last few years, the holding and use of cryptocurrencies, as well as the entire ecosystem of decentralised finance (DeFi), has become popular worldwide. However, their acceptance and use are not equal for various reasons; and it is important to know these limiting reasons. There is a...

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...