Information and communication technologies allow tax administrations to gather and process large amounts of data in order to individuate tax evaders. However, how to strike a balance between privacy rights and tax compliance?
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This paper examines three historical imaginaries associated with encryption, considering how they are intertwined in contemporary policy debates.
Cryptocurrencies such as bitcoin are often seen as a threat by governmental and financial institutions worldwide. Regulation could help minimise the risks involved. The author explores some legal and self-regulatory precedents from which we can learn.