Taxation in the token ecosystem

The purpose of this study is to determine whether the innovations emerging in line with developing technologies need to be regulated and regulated in terms of states, and if so, which methods should be used to regulate them. In this context, this study activity was carried out on the "taxation" of token assets in the token ecosystem. In this context, firstly, a literature review was conducted on the historical background of the token ecosystem, blockchain and crypto assets were emphasized in order to understand the token ecosystem, cryptocurrency and token assets were emphasized, and a study was carried out on their similarities and differences in general. After the aforementioned studies, the taxation of token assets was emphasized. In this context; tax and taxation issues were generally emphasized, the taxation of crypto assets was evaluated and then a study was carried out on the taxation of token assets. In this context, examinations were made in terms of national economies, international law and Turkish law. After the regulation methods for taxation are discussed, whether there is a need for taxation, the regulation methods to be used in taxation are explained in the conclusion and evaluation section; finally, the conclusion and future studies section of the relevant study is presented in our thesis.