I think it is really hard to tax for the holders because crypto holders are anonymous
Crypto users give up a lot of privacy when they go through KYC procedures on regulated exchanges. In the future, more and more of their information will probably end up being given to governments.
The IRS has been attempting to get information from Coinbase users for ages now, and has succeeded in getting information for
some of their users. It'll only be a matter of time until most crypto users (everyone except those that are
really determined to avoid paying taxes) end up having to pay tax because of the information they give away to exchanges.
there are a lot of digital currency holders who could care less about taxes and they strongly believe that taxation is antithetical to cryptocurrencies.
Beliefs are nearly irrelevant in this case. Even members of the Libertarian Party and people with similar political ideologies have to pay at least
some taxes (such as sales taxes when they buy goods), and evading other taxes can get you in a lot of trouble in the long run.