Globalization, Cryptocurrency, Bitcoin, Blockchain, Tax Evasion, International Organization, Automatic Exchange of Information


This article presents an example of how globalization and digitization force states to rely on international organization. Examining tax policy with respect to cryptocurrency—an innovative, global technology—the implication is that a state levying taxes on cryptocurrency must turn to international monitoring and enforcement regimes to support effective taxation. Based on Margaret Levi’s theory of predatory rule, I submit a theory of “co-predation” to explain international cooperation with respect to taxation of novel, cross-border technologies such as cryptocurrency. The Automatic Exchange of Information (AEOI), an anti-tax evasion framework promulgated by the OECD, serves as an example of international cooperation. A comparison of cryptocurrency taxation in Russia and Belarus finds that, where effective tax policy is at stake, states are enjoined to commit to international cooperation through AEOI. The article concludes by considering implications for legitimacy, quasi-voluntary compliance, and strategic tax policy.

Publication Date

May 2020



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Creative Commons Attribution-Noncommercial 4.0 License
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