Kripto Paranın Vergilendirilmesi Fikrinin Mali Yönden Değerlendirilmesi
ASSESTMENT OF TAXATION OF CRYPTOCURRENCY IN TERMS OF FISCAL PERSPECTIVE
Author(s): Hamdi Furkan Günay, Veli KargiSubject(s): Economy, Financial Markets, Public Finances, Fiscal Politics / Budgeting
Published by: Rating Academy
Keywords: Cryptocurrency; Bitcoin; Virtual Money; Tax Law;
Summary/Abstract: Cryptocurrency is constantly increasing in popularity at global level. While it provides advantages such as limited government oversight and low transaction cost for the users, it can cause concern for the state and tax administrations. On the basis of this concern is the fact that cryptocurrency can not easily be placed in the legal categories of the country's legislation. From this point on this study; aims to evaluate the idea of taxation of cryptocurrency from the perspective of Turkish Tax System in the light of different country practices. Findings of work; the economic dimension of the crypto money is that it has a significant tax revenue potential. The results of the study show that cryptocurrency carries a significant tax revenue potential due to the economic size it has.
Journal: Journal of Life Economics
- Issue Year: 5/2018
- Issue No: 3
- Page Range: 61-76
- Page Count: 16
- Language: Turkish