Taxation of cyripto currencies

The fact that the currencies used for the exchange of goods and services began to be used as a means of influencing the economy after they ceased to be minted in exchange for metals brought money to a more important position. Cryptocurrencies, which started to enter our lives with bitcoin after the global financial crisis in 2008, have added a new dimension to the definition and concept of money with their features such as being able to be transferred from person to person, low transaction costs, and decentralized structure. Although cryptocurrencies are banned in some countries or have a limited area of use, country administrators have harsh criticism; Findings in the reports of international organizations such as the United Nations (UN), World Bank, IMF, OECD for their acceptance in the future, the reduction of bans and restrictions day by day, the efforts of central banks to adapt to blockchain technologies where cryptocurrencies exist show that cryptocurrencies will continue to exist even if they do not remain as they were in the first day. In our country, cryptocurrencies are defined as crypto assets, it is allowed to invest in crypto assets, but crypto assets are not allowed to be used in the purchase and sale of goods / services. Researches and studies on crypto assets in our country show that crypto assets will be used in the economy in the coming years. In our study, the technical dimensions of money, cryptocurrencies and blockchain technologies in which cryptocurrencies exist are mentioned. In other sections, the studies and evaluations of countries and international organizations on cryptocurrencies are mentioned. After explaining how the taxation of crypto assets will be in accordance with the current laws in our country, the taxation regime for crypto assets has been proposed in general terms. Keywords: Cryptocurrency, Taxation