Publication:
Tax regulation on blockchain and cryptocurrency: the implications for Open Innovation

Simple item page
dc.affiliation.dptoUC3M. Departamento de Biblioteconomía y Documentaciónes
dc.contributor.authorPeláez-Repiso, Andrea
dc.contributor.authorSánchez-Núñez, Pablo
dc.contributor.authorGarcía Calvente, Yolanda
dc.date.accessioned2023-12-20T10:44:02Z
dc.date.available2023-12-20T10:44:02Z
dc.date.issued2021-03-16
dc.description.abstractBlockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and Smart Contracts; which support, for example, virtual currencies, that are not controlled by any state, financial institution or centralized company. Hence, the growing interest of researchers, investors, traders, marketers, enterprises, and administrations to know the scope of this new technology and its tax implications. The main objective of this work is to clarify the status of these studies, explore issues, methods, findings, and trends as well as to define their meaning within the current research scenario. To achieve these objectives, bibliometric analysis was carried out, retrieving 349 research papers, and analyzing 343 papers published between 2015–2019 based on the results of the Web of Science (WoS).en
dc.identifier.bibliographicCitationPeláez-Repiso, A.; Sánchez-Núñez, P.; García Calvente, Y. Tax Regulation on Blockchain and Cryptocurrency: The Implications for Open Innovation. J. Open Innov. Technol. Mark. Complex. 2021, 7, 98.es
dc.identifier.doihttps://doi.org/10.3390/joitmc7010098
dc.identifier.issn2199-8531
dc.identifier.publicationfirstpage1
dc.identifier.publicationissue98
dc.identifier.publicationlastpage20
dc.identifier.publicationtitleJournal of Open Innovation: Technology, Market, and Complexityen
dc.identifier.publicationvolume7(1)
dc.identifier.urihttps://hdl.handle.net/10016/39123
dc.identifier.uxxiAR/0000033905
dc.language.isoenges
dc.publisherElsevieres
dc.rightsCopyright: © 2021 by the authorses
dc.rightsAtribución 3.0 España*
dc.rights.accessRightsopen accesses
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/es/*
dc.subject.ecienciaBiblioteconomía y Documentaciónes
dc.subject.otherinformetricsen
dc.subject.otherscientometricsen
dc.subject.otherscience mapping analysisen
dc.subject.otherbibliometrixen
dc.subject.othervirtual currenciesen
dc.subject.othervirtual moneyen
dc.subject.otherlegalen
dc.subject.otherfinancial lawen
dc.subject.otherfinancial marketsen
dc.subject.othere-commerceen
dc.titleTax regulation on blockchain and cryptocurrency: the implications for Open Innovationen
dc.typeresearch article*
dc.type.hasVersionVoR*
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
tax_JOI_2021.pdf
Size:
1.55 MB
Format:
Adobe Portable Document Format
Description:
Download
Collections
DBD - Artículos de Revistas