ALGORITHMIC TAXATION AND CROSS-BORDER CRYPTO COMPLIANCE: ENFORCING GLOBAL HARMONIZATION OF DIGITAL ASSET TAX NORMS IN A POST-BLOCKCHAIN, AI-AUGMENTED REGULATORY LANDSCAPE

In an increasingly digitalized global economy, cryptocurrencies and decentralized assets have disrupted traditional tax infrastructures. This paper explores the emergence of algorithmic taxation and AI-driven compliance systems as tools to enforce standardized crypto-tax policies across borders. The fusion of blockchain transparency and artificial intelligence has made it possible to autonomously assess, collect, and enforce tax obligations on digital asset transactions. With no universal agreement yet, regulatory fragmentation persists, threatening transparency, fairness, and enforcement. We propose a harmonized, AI-augmented tax compliance architecture that accommodates national sovereignty while promoting global standardization. This approach aims to reduce arbitrage opportunities and improve cross-jurisdictional enforcement.