This is very difficult question to answer in many aspect. Lets just put or consider in some maybe hard question, do we have to pay tax for crypto at all. Do you have to pay tax for selling or gaining capital from crypto. And maybe the best one is crypto tax free. On this many more can come with not so good or adequate answers as we want or like.
With so many question and maybe for this subject to little answers, some could say what if you or me bought crypto few years back and hold all this time, do we pay tax. What if tax is just bitcoin related (research a little and there are some that have bitcoin tax), do they change to ETH or some other coin just to escape tax obligation. And what about this for example someone bought in december last year, will that person pay tax for loss or the tax commission will return money he lost (kidding on this one they never refund
).
The point is that they are many confusing explanation, and most government want to have this done in force, so that they could have additional income, my point is that this will not be good. Bitcoin is not design to be taxed in any form or way.