In August of 2022, the United States Department of Treasury sanctioned the virtual currency
mixer Tornado Cash, an open-source and fully decentralised piece of software running on …

Globally, taxes is a crucial source of income for various governments. However, in spite of
the numerous importance of taxes for the socioeconomic growth of developed and …

In this study, we analyzed the main tendencies of the digitization of the tax and customs
administration in Russia and worldwide. The main focus of this study is on the determination …

In an era of remarkable wealth idolatry, Tom Malleson investigates the ethical justifications
of wealth inequality, taking the radical position that we should abolish the billionaires. Stark …

This study provides estimates of offshore wealth held by individuals (for the world's main
economies) and corresponding estimates of international tax evasion (for the EU and EU …

This study is based on a sample of the thirty Chilean companies with the highest stock
presence and which demonstrate opacity problems in their tax sustainability related to the …

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 …

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 …

Tax and beneficial ownership transparency regimes result in substantial costs and risks for
many law-abiding individuals, family trusts, and private investment vehicles. Such parties …

Tax amnesty is a practice conducted by the government globally to raise tax revenues. This
article presents several factors that affect the decision of the Indonesian taxpayer to …