Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks

The rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation. This study aims to analyze the legal uncerta...

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Autor principal:	Rizki Fitri Amalia
Format:	Artigo
Idioma:	Inglês
Publicat:	Universitas Borobudur 2026-03-01
Col·lecció:	Jurnal Hukum Inkracht
Matèries:	Crypto investment taxation income tax value added tax legal uncertainty digital economy tax neutrality
Accés en línia:	https://inkracht.borobudur.ac.id/index.php/jhi/article/view/41
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