ASSESTMENT OF TAXATION OF CRYPTOCURRENCY IN TERMS OF FISCAL PERSPECTIVE
Abstract views: 531
/ 
PDF downloads: 289
DOI:
https://doi.org/10.15637/jlecon.253Keywords:
Cryptocurrency, Bitcoin, Virtual Money, Tax LawAbstract
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.
Downloads
References
ATİK Murat, KÖSE Yaşar, YILMAZ Bülent ve SAĞLAM Fatih (2015), “Kripto Para: Bitcoin ve Döviz Kurları Üzerine Etkileri”, Bartın Üniversitesi İ.İ.B.F. Dergisi, Cilt: 6 Sayı: 11, ss. 247-261.
BOZDANOĞLU, Burçin (2014), “Sanal Para Birimi Bitcoin’in Kayıtdışı Ekonomi İle Karapara Faaliyetlerine Etkisi ve Vergilendirilmesi”, Mali Hukuk Dergisi, Cilt: 10, Sayı: 111, 3-19.
BLOCKCHAIN (2018), https://blockchain.info/markets, (21.03.18).
BLOCKFORTUNE (2017), “Characteristics of CryptoCurrencies”, https://goo.gl/EDyHgv, (22.03.2018).
BUNJAKO Flamur, TRAJKOVSKA Olivera Gjorgieva ve KACARSKI Emilija Miteva (2017), “Cryptocurrencies–Advantages and Disadvantages”, https://goo.gl/R9psS6, (20.03.18).
BUSSİNESSINSIDER (2018), “The major currencies most commonly traded for bitcoin, in one chart”, https://goo.gl/tMnRfx, (26.03.18).
COINMARKETCAP (2018a), “Cryptocurrency Market Capitalizations”, https://goo.gl/pvEmLg, (24.03.18).
COINMARKETCAP (2018b), “Historical Snapshots”, https://goo.gl/wnS3yN, (24.03.18).
COINMARKETCAP (2018c), “24 Hour Volume Rankings (Exchange)”, https://goo.gl/FCaVgR, (26.03.18).
ÇARKACIOĞLU, Abdurrahman (2016), “Kripto-Para Bitcoin”, https://goo.gl/MeEi6Q, (20.03.18).
DİLEK, Şerif (2017), “Blockchain Teknolojisi ve Bitcoin”, Analiz, Şubat 2018 Sayı: 231.
DUMITRESCU, George Cornel (2017), “Bitcoin – A Brief Analysis of the Advantages and Disadvantages”, https://goo.gl/2bwjhP, (21.03.18).
DURMUŞ, Mustafa (2016), ““Merkez Bankası Bağımsızlığı”, Para ve Faiz: Kapitalizmde Finansın Ekonomi Politiği”, Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, (3), 2016 Yaz, 22-61.
EĞİLMEZ, Mahfi (2017), “Kripto Paralar, Bitcoin ve Blockchain”, https://goo.gl/ufbhDQ, (22.03.18).
EPRS (2014), “Bitcoin Market, economics and regulation”, https://goo.gl/kpyrfG, (21.03.18).
FORBES (2013), “How Bitcoin Works”, https://goo.gl/uHx1Fd, (22.03.18).
HABERTURK (2017), “Maliye Bakanlığı, SPK, Merkez Bankası Bitcoin’i gözaltına aldı”, https://goo.gl/6UV41x, (01.04.18).
HAMEED, Sufian ve FAROOQ, Sameet (2016), “The Art of Crypto Currencies”, International Journal of Advanced Computer Science and Applications, Vol. 7, No. 12, 426-35.
HILEMAN, Garrick ve RAUCHS, Michel (2017), “Global Cryptocurrency Benchmarking Study”, https://goo.gl/eSgQ66, (25.03.18).
GİB (2018a), “Değer Artışı Kazançlarına İlişkin İstisna Tutarı”, https://goo.gl/xnQKxK, (29.03.18).
GİB (2018b), “Arızi Kazançlara İlişkin İstisna Tutarı”, https://goo.gl/scS1E4, (30.03.18).
GÜLTEKİN, Yaşar (2017), “Turizm Endüstrisinde Alternatif Bir Ödeme Aracı Olarak Kripto Para Birimleri: Bitcoin”, Güncel Turizm Araştırmaları Dergisi, Cilt: 1, Sayı: 2, Güz: 96-113.
KAHRAMAN, Abdulkadir (2017), “Bitcoin Yurt Dışında Nasıl Vergileniyor? Türkiye'de Nasıl Vergilendireceğiz?”, https://goo.gl/8QMDtS, (01.04.18).
KAPLANHAN, Fatih (2018), “Kripto Paranın Türk Mevzuatı Açısından Değerlendirilmesi: Bitcoin Örneği”, Vergi Sorunları, Sayı: 353, Şubat 2018, 105-123.
KRİPTOPARAHABER (2017), “Ciddi risk uyarısı: Bitcoin tüm dünyanın kafasını karıştırdı”, https://goo.gl/Cr8Jcf, (01.04.18).
KAYA, Süleyman (2018), “Kripto Para Birimleri ve Fıkhi Açıdan Değerlendirilmesi”, İslam Ekonomisi ve Finansı Uygulama ve Araştırma Merkezi, https://goo.gl/qDcbPw, (21.03.18).
KUMAR, Aaron ve SMITH, Christie (2017), “Crypto-currencies – An introduction to not-so-funny moneys”, Reserve Bank of New Zealand Analytical Notes, AN 2017/07.
NUHOĞLU, Elif (2018), “Dünya Bitcoin’i Tartışıyor”, https://goo.gl/G69Fc4, (27.03.18).
SÖNMEZ, Asuman (2014), “Sanal Para Bitcoin”, The Turkish Online Journal of Design, Art and Communication – TOJDAC, Volume 4, Issue 3.
TÜRKYILMAZ, Tamer (2018), “Kripto para kaynaklı kazançlarda vergileme”, https://goo.gl/gpmYo1, (29.03.18).
YILDIZ, Yiğit (2018), “Kripto Paraların (Bitcoin) Vergilendirilmesi”, Vergi Raporu, Sayı: 221, Şubat 2018, s. 43-50.
YÜKSEL, Armağan Ebru Bozkurt (2015), “Elektronik Para, Sanal Para, Bitcoin ve Linden Doları’na Hukuki Bir Bakış”, İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, Cilt 73, Sayı 2, s. 173-220.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Jolistence Publications
This work is licensed under a Creative Commons Attribution 4.0 International License.
When the article is accepted for publication in the Journal of Life Economics, authors transfer all copyright in the article to the Holistence Publications.The authors reserve all proprietary right other than copyright, such as patent rights.
Everyone who is listed as an author in this article should have made a substantial, direct, intellectual contribution to the work and should take public responsibility for it.
This paper contains works that have not previously published or not under consideration for publication in other journals.
