hi there,
I’m sorry but I believe you are incorrect, or I’m misunderstanding what you mean as “receipt” of crypto. To me that means “purchase or acquiring of”. You only pay tax on crypto upon sale of such (or swap, or using crypto to purchase something). The cryptocurrency tax rate is based on the IRS ruling (2014) that dictated all crypto should be treated like stocks or bonds (aka capital assets), rather than a fiat currency (like Euros or dollars).
You have to pay taxes whenever you sell your capital assets at a profit. So, when you buy products/services with digital currency transactions, and the amount of crypto you spend has increased in value over what you paid for it, you trigger capital gains taxes.