Decentralized Autonomous Organizations: Interdisciplinary Perspectives on Global Regulation

Department of Mathematics, Computer Science and Physics, University of Udine, Udine, Italy
* Corresponding author. Email: francescosantoro76@gmail.com (F.S.)
Manuscript received March 20, 2025; accepted July 5, 2025; published December 3, 2025.

Abstract—Decentralized Autonomous Organizations (DAOs) represent a transformative shift in organizational structures, leveraging blockchain technology to enable decentralized governance, transparency, and automation through smart contracts. This paper explores the interdisciplinary perspectives on DAOs, particularly focusing on their regulatory treatment across various jurisdictions. By analyzing the economic, legal, and technological dimensions of DAOs, this study provides a comparative assessment of global regulatory approaches, including frameworks in the European Union, the United States, Switzerland, Singapore, and emerging models such as the Marshall Islands’ recognition of DAOs as legal entities. The discussion highlights critical issues such as liability, securities regulation, taxation, and compliance with Anti-Money Laundering (AML) laws, while also considering the implications of governance mechanisms and incentive structures. The study concludes that while DAOs offer unprecedented opportunities for decentralized governance and financial innovation, their regulatory uncertainty remains a significant challenge. Future developments will likely see a convergence of legal recognition and regulatory oversight, shaping the trajectory of DAOs in global markets.

Keywords—Decentralized Autonomous Organizations (DAOs), blockchain governance, smart contracts, global regulatory frameworks, tokenomics, legal liability and compliance, Decentralized Finance (DeFi)

Cite: Francesco Santoro, "Decentralized Autonomous Organizations: Interdisciplinary Perspectives on Global Regulation," International Journal of Blockchain Technologies and Applications vol. 3, no. 2, pp. 146-170, 2025.

Copyright © 2025 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0)