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Title: Cryptocurrencies: A political and a fiscal analysis
Authors: Rodrigues, Carlos
Campina, Ana
Moraes, Graziela
Keywords: Cryptocurrency
Fiscal analysis
Issue Date: Sep-2019
Citation: Rodrigues, C., Campina, A., & Moraes, G. (2019). Cryptocurrencies: a political and a fiscal analysis. New Trends and Issues Proceedings on Humanities and Social Sciences, 6(3), 102–111. doi: 10.18844/prosoc.v6i3.4341. Disponível no Repositório UPT,
Abstract: The existence of cryptocurrency a decade ago is an inescapable reality that at the moment generates a high financial influence at global level, the fact that obliges us to know and to study them. Our questions are essentially at three levels: their acceptance, or not, by the States in the face of the paper-money issued by their Central Banks and how the Private Banks react to this virtual currency created in particular; what actions have Tax Administrations at the global level faced with the wealth they generate and the financial values that move in the real economy. Our study is based on the doctrine that already exists, but mainly financial reports produced by central banks and private banking as well as by tax administrations. Finally, we present our conclusions on the current state of analysis and financial studies of the banking system and tax administrations and, of course, our opinion.
Description: Selected Paper of 8th World Conference on Business, Economics and Management (BEM-2019) 26–28 April 2019, Grand Park Lara Hotel Convention Center, Antalya, Turkey
Appears in Collections:IJP - Artigos em Revistas Internacionais / Papers in International Journals

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