Kripto Paraların Vergilendirilmesi

Abstract

Bitcoin, which emerged as an alternative to payment instruments in 2009, has grown rapidly in 10 years and has built a new ecosystem. Thanks to the disappearance of intermediaries with this new method, huge financial movements have become quite cheap and easy. However, the economic and social threats that emerged later did not like the monetary authorities and goverments, and this ecosystem was quickly subject to regulation. Taxes were the most difficult part of these regulations. Because it is very difficult to determine which category of crypto currencies and how will be taxed. Different worldviews have emerged in this regard and countries have chosen to adopt different practices from each other. This paved the way for other problems. Even though many countries have reached a decision Turkey that featured one of the country as the number of users still has not taken a concrete step. Although the studies on crypto money have started to increase in recent years, the taxation of crypto money has not been emphasized sufficiently and the studies addressing this issue have not been far from being very narrow. The main purpose of this thesis, which contains the first detailed and comprehensive information on the subject, is to provide a guiding resource for the studies to be done on this subject. For this purpose, in the first part, the development process of crypto currencies will be examined and the economic aspects of the issue will be discussed. In the second part, we will talk about the tax problems of the crypto currencies and the steps taken by the countries. In the last part of the thesis will discuss how taxation could be the appropriate way to Turkey. In the conclusion part, all findings will be evaluated together.