Cryptocurrencies : a phenomenon devoid of tax justice
Universidad Nacional Autónoma de México
Technological advances and the economic concerns of mankind have given way to cryptocurrencies, a very broad and constantly evolving phenomenon. In the face of this, law, functioning as a vehicle for systematizing social phenomena, has fallen short when it comes to regulating the activities surrounding cryptocurrencies. My study highlights the relevance of a tax obligation emanating from cryptocurrencies and the tax anomie in which they are found, therefore, guiding principles that are the basis for framing any legal system within a spectrum of tax justice, the latter understood under a model of justice in the distribution of the burden, based on the theories of John Rawls, Amartya Senn and Ronald Dworkin, are violated. Despite the rapid and continuous evolution of social phenomena, the Law must be able to regulate them and provide legal certainty. It is our duty, from the Academy, to point out when this is not the case in order to advance in the elimination of the corruptions of Law that undermine the creation and application of laws.
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