Taxation of cryptocurrencies: a comparative approach

  Main research question: What is the most effective way to define and tax cryptocurrencies and cryptocurrency based transactions and transfers without diminishing the benefits cryptocurrencies have to offer? A Comparative approach between countries. What is the minimum that needs to be in the dissertation: - Introduce the subject, explain that countries are developing more and more tax regulations for cryptocurrencies as they gain popularity in the public, corporate and financial world. - Explain why it is necessary to research what the best approach is for governments taxing cryptocurrencies as to not diminish the advantages cryptocurrencies bring forth - Look at how different countries tax cryptocurrencies/tokens (income tax, property tax, wealth tax, VAT, capital gains, dividend tax etc.), thorough research looking at the variety of approaches taken on how cryptocurrencies are defined, how tokens are defined, how the countries have decided to tax etc. - Look at what the literature says on the effectiveness of these approaches and make conclusions which are the best to use - Look at which new developments are expected in the near future that may be of major influence - Make a conclusion