Tax evasion through cryptocurrencies is one of the most challenging consequences of financial digitization. The study analyzes the evolution of the phenomenon and the perception of risks associated with the use of cryptocurrencies in the context of tax regulations, through a literature review and a bibliometric analysis. The sample consists of 403 articles after refinement, which were extracted from Web of Science for the period 2017–2025. The analysis is based on indicators such as total number of citations, h-index, and journal impact factor, using VOSviewer and Bibliometrix for thematic mapping. The results show that the literature focuses on topics such as confidentiality, compliance, and AML regulations, while the analysis of tax evasion remains limited. The main contribution of the study is to propose a comparative legislative harmonization score that allows for the assessment of the degree of convergence between jurisdictions and the identification of tax risk areas. Finally, this study broadens the research horizon, offers recommendations for future unexplored directions, and for the development of effective tax policies by increasing tax transparency.