Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)

Rosario Violeta Grijalva-Salazar; Jose Antonio Caicedo-Mendoza; Arturo Jaime Zúñiga-Castillo; Erikson Olivas-Valencia; Víctor Hugo Fernández-Bedoya

doi:10.3390/jrfm18120720

Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)

Rosario Violeta Grijalva-Salazar
, Jose Antonio Caicedo-Mendoza
, Arturo Jaime Zúñiga-Castillo
, Erikson Olivas-Valencia
, Víctor Hugo Fernández-Bedoya

Accountants in innovation and technology

Research output: Contribution to journal › Review article › peer-review

Original language	English
Article number	720
Journal	Journal of Risk and Financial Management
Volume	18
Issue number	12
DOIs	https://doi.org/10.3390/jrfm18120720
State	Published - 1 Dec 2025

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10.3390/jrfm18120720

Cite this

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title = "Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)",

keywords = "blockchain governance, compliance, cryptocurrency taxation, digital assets, fiscal regulation, systematic review",

author = "Grijalva-Salazar, \{Rosario Violeta\} and Caicedo-Mendoza, \{Jose Antonio\} and Z{\'u}{\~n}iga-Castillo, \{Arturo Jaime\} and Erikson Olivas-Valencia and Fern{\'a}ndez-Bedoya, \{V{\'i}ctor Hugo\}",

note = "Publisher Copyright: {\textcopyright} 2025 by the authors.",

year = "2025",

month = dec,

day = "1",

doi = "10.3390/jrfm18120720",

language = "English",

volume = "18",

journal = "Journal of Risk and Financial Management",

issn = "1911-8066",

publisher = "Multidisciplinary Digital Publishing Institute (MDPI)",

number = "12",

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Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025). / Grijalva-Salazar, Rosario Violeta; Caicedo-Mendoza, Jose Antonio; Zúñiga-Castillo, Arturo Jaime et al.
In: Journal of Risk and Financial Management, Vol. 18, No. 12, 720, 01.12.2025.

Research output: Contribution to journal › Review article › peer-review

TY - JOUR

T1 - Bridging Regulation and Innovation

T2 - A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)

AU - Grijalva-Salazar, Rosario Violeta

AU - Caicedo-Mendoza, Jose Antonio

AU - Zúñiga-Castillo, Arturo Jaime

AU - Olivas-Valencia, Erikson

AU - Fernández-Bedoya, Víctor Hugo

PY - 2025/12/1

Y1 - 2025/12/1

KW - blockchain governance

KW - compliance

KW - cryptocurrency taxation

KW - digital assets

KW - fiscal regulation

KW - systematic review

UR - https://www.scopus.com/pages/publications/105025749627

U2 - 10.3390/jrfm18120720

DO - 10.3390/jrfm18120720

M3 - Review article

AN - SCOPUS:105025749627

SN - 1911-8066

VL - 18

JO - Journal of Risk and Financial Management

JF - Journal of Risk and Financial Management

IS - 12

M1 - 720

ER -

Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)

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