On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy
 Title
On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy
 Author
Ching-Tyo Liang
 Keywords
Digital Economy, Money Laundering, Tax Crime, Tax Evasion, Virtual Currency
 Public Information
12 NCTU L. REV., March 2023, at 131-161. 
 Abstract
The breakthrough development of information and communication technology has contributed to the realization of the digital economy. Besides online transfers, ATM transfers, and credit card payments, new forms such as supermarket barcodes, supermarket codes, QR codes provided by hyperlinks, virtual currency transactions, etc., a money laundering plan usually comes with the result of tax evasion.
This article first, analyzes the common elements of money laundering behavior and tax evasion behavior and common money laundering judgment indicators, continues to observe common tax crimes from a practical perspective, and explains the characteristics of tax money laundering crimes in the digital economy, and finally tries to propose possible solutions.
Abstract Article
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