Cryptocurrency Taxation: A Bibliometric Analysis and Emerging Trends

Georgiana-Iulia Lazea (), Maria-Roxana Balea-Stanciu (), Ovidiu-Constantin Bunget, Anca-Diana Sumănaru and Ana-Maria Georgiana Coraș
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Georgiana-Iulia Lazea: Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Maria-Roxana Balea-Stanciu: Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Ovidiu-Constantin Bunget: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Anca-Diana Sumănaru: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Ana-Maria Georgiana Coraș: Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania

IJFS, 2025, vol. 13, issue 1, 1-36

Abstract: This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core Collection from 2002 to 2023. The findings underscore an interdisciplinary character, encompassing studies in legal frameworks, fiscal policy, economics, and technology. By employing analytical tools such as VOSviewer 1.6.20, Bibliometrix 4.0 and Microsoft Excel, the study identifies key themes and concepts focused on four main themes: international tax frameworks and regulatory variations, classification and reporting of crypto-related income, tax implications for emerging crypto segments, and issues surrounding compliance and enforcement. Tax treatment differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency exchanges are not subject to value-added tax, intermediary services offered by platforms might incur this indirect tax. The insights generated are valuable for policymakers, scholars, and professionals aiming to comprehend the relationship between cryptocurrency and tax regulation. A limitation of the study is its exclusion of sources beyond the established timeframe. Given the fast-paced changes in cryptocurrency tax regulation, ongoing updates are crucial to capturing the full scope of this evolving field.

Keywords: cryptocurrency; taxation; tax accounting; sustainability accounting; direct taxation; indirect taxation; VAT; regulation (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2025
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