Taxation of Virtual/Crypto Assets/Currencies
Yükleniyor...
Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The digital economy produces its elements. The most important elements are the coins/assets produced in digital or virtual environments, which cannot be fully conceptualised. In terms of taxation, the most important issues are the definition of these assets, the determination of a term that everyone generally agrees on, and the classification of these assets. This study aims to find the current crypto asset definition, classification, and taxation situation. For this purpose, Turkey and various country implementations and OECD recommendations were examined. A unity of terminology has yet to be reached on this issue, and the term virtual currency was used for these assets in the report published by the OECD in October 2020. As a result of this study, it is found that there is no still unity of implementation in terms of the taxation of these virtual assets, which are still considered illegal in some countries.
Açıklama
Anahtar Kelimeler
Taxation, Crypto Asset/Currency, Classificiation, The Definition of Cryptos, Practices of Selected Countries, Vergilendirme, Kripto Varlık/Para, Sınıflandırma, Kriptoların Tanımı, Seçili Ülke Uygulamaları
Kaynak
Sosyoekonomi
WoS Q Değeri
Scopus Q Değeri
Cilt
30
Sayı
52
