A Bibliometric Analysis on Cryptocurrency Taxation

Abstract

The primary purpose is to trace the progression of scholarly research on cryptocurrency taxation, uncovering prevailing patterns, influential contributors, yearly scientific output and citations, most relevant sources, thematic analysis and cooccurrence networks from 2010 to 2025. Leveraging a systematic search on Scopus, our final dataset comprises 115 unique documents, with the majority of publications being highly recent (average age of 2.95 years) and exhibiting a robust annual growth rate of 18.65%. The analysis reveals that the field is highly collaborative (average of 2.7 co-authors per paper) and gaining significant scholarly attention, as evidenced by a promising average of 9.548 citations per document. The thematic structure of the literature, mapped through keyword co-occurrence and strategic diagrams, identifies "cryptocurrency," "blockchain," and "bitcoin" as the core, most central themes. The research is highly multidisciplinary, with a strong focus on regulatory, legal, and financial challenges surrounding taxation, anti-money laundering, and the classification of digital assets. While a dominant research source exists, the high dispersion of publications across 85 distinct sources suggests a fragmented but rapidly maturing field.