Examination of cryptocurrencies in terms of legislations existing in the world and Turkey and taxation and accounting of cryptocurrencies: A study case

In the economic system, money is a means of exchange, a measure of value, functions such as investment, savings and economy policy tool money is shaped in the light of commercial and technological developments. Crypto currency, which has become popular as a result of digitalization, is being used by international banks and reputable companies in commercial transactions. When transferring money or value in crypto money transactions, the intermediary disappears and the security of crypto money is provided by cryptological methods. Sales of crypto money in Turkey, although not yet prohibited the use of crypto currency of money and mining, commodities or securities in a way that could be considered is yet a legal definition. Therefore, a full framework regulation and law has not been established regarding the taxation and accounting of crypto currencies, including the European Union. The aim of the study is to examine the general structure of cryptocurrencies , to mention the characteristics of various cryptocurrencies and to evaluate them in terms of taxation, accounting and supervision due to the fact that cryptocurrencies do not have any legal basis. As a result of the research; it was concluded that province (Antalya), gender (male), age (young ages), experience (less experience) and crypto usage (yes I used) are important predictors of awareness sub-dimension. It is seen that the cryptocurrency use variable is an important predictor of the abstaining sub-dimension. It is seen that gender (male) and experience (multi-employee) variables are important predictors of tax practices. It has been concluded that the experience of using crypto money is an important predictor of the sub-dimensions of positive view and accounting integration. It is seen that the experience and the experience of using crypto money are important predictors of the accounting status sub-dimension.