The cryptocurrencies: fiscal issues and monitoring

On the occasion of the tenth anniversary of the Bitcoin, this article analyses the tax profiles of the cryptocurrencies, exploring the criticalities of both the taxation and the tax- monitoring discipline. Giving the relevance of the phenomenon, tax issues are emerging in all their importance and they are facing with the absence of an international shared regulatory framework on the matter. Due to this lack of specific regulations, many States are trying to provide some solutions in order to tax the financial transactions involving cryptocurrencies, but they are not yet effective as they are meant to be.