Cryptocurrencies and taxation problems country examples

Cryptocurrencies are assets that are gradually expanding their area in the world economy. Accordingly, their sphere of influence on societies is also expanding and it is necessary to regulate them. Similarly, the need for taxation of cryptocurrencies is inevitable. In this direction, the structure of cryptocurrencies, their regulability and whether they are currently taxed or not are discussed throughout the thesis. Due to the decentralised and difficult-to-trace nature of cryptocurrencies, taxation is also difficult and has developed different perspectives for each country. For this reason, the issue of taxation of cryptocurrencies is discussed in the context of country examples. Based on the existing examples, it has been revealed that a common regulation of cryptocurrencies is close to impossible and that countries have different opinions on this issue.