@misc{Srokosz_Witold_The, author={Srokosz, Witold}, copyright={Copyright by Witold Srokosz}, howpublished={online}, language={pol}, language={eng}, abstract={The article covers the issue of the use of cryptocurrencies (eg. Bitcoin) to evade taxes and commit tax frauds. Therefore, it describes the features of cryptocurrency system, which facilitates tax evasion and tax fraud, and in general lists the types of taxes where cryptocurrencies can be used for such purposes. Nevertheless, the most important aim of this article is to analyze the use of cryptocurrencies to hide income from legal and illegal sources, taking into account the difficulties in the interpretation of the provisions relating to Personal Income Tax and Corporate Income Tax and to point out the controversy over the legal classification of payments in cryptocurrencies on the basis of the rules governing VAT}, title={The use of cryptocurrencies for tax evasion and tax fraud}, keywords={tax evasion, tax fraud, cryptocurrencies, bitcoin, VAT, Personal Income Tax, Corporate Income Tax}, }