What issues will the expanded use of digital currency and peer-to-peer cash apps create in terms of the NC Department of Revenue's ability to enforce tax compliance?

Project ended: February 15, 2023
Department or Agency: NC Department of Revenue

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Government Operations

Project Overview


The North Carolina Department of Revenue (NCDOR) administers tax laws and collects taxes due in an impartial, consistent, and secure manner. It is the goal of NCDOR that all taxpayers voluntarily comply with their tax obligations. This means filing and paying all returns due and taxes owed in a timely manner. With the increasing use of cryptocurrency exchanges, NCDOR is seeking an analysis of the impact of cryptocurrency transactions on NC tax obligations.

Planned use of results

The analyses can help inform NCDOR on how to successfully enforce tax compliance related to digital currency and peer-to-peer cash apps.

The project is complete.

We’re eager to learn how you use the results and welcome any questions.

Project point of contact

McKinley Wooten

Assistant Secretary for Tax Research & Equity

Department of Revenue


Project Team

NC Department of Revenue

NC A&T State University

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