Research on the issues of digital currency from the perspective of international tax system

Abstract

Unlike traditional currencies, the international taxation of digital currencies has unique characteristics. This article takes digital currency as the research object and examines its development trend from the perspective of international taxation. In summary, digital currency is of great research significance because of its unique characteristics, which are different from other currencies in the conventional sense. Because of sorting out the experience of relevant foreign countries in regulating digital currency, this article analyzes that digital currency has caused problems such as tax evasion facilitation, excessive taxation, and technical or political barriers under the current international tax system. It is urgent to improve relevant legislation and strengthen departments. Only through inter-regional supervision and international exchanges and cooperation can we finally respond.