Kriptoparaların ve kripto para arzlarının vergilendirilmesi

Introduction of cryptocurrencies was one of the most significant technological and financial advancements of the 21st century. With Satoshi Nakamoto's Whitepaper 'Bitcoin: A Peer to Peer Electronic Cash System', the first popular cryptocurrency, Bitcoin, was introduced and today the cryptocurrency and blockchain industries have been attracting the attention of millions of people and billions of dollars of investment. As this new technology is growing with high velocity, regulators recently realized that cryptocurrencies are much more than Bitcoin and they are very complex to be simplified into one-fits-all categorization since there are more than two thousand actively traded cryptocurrencies in the market. In this thesis, technical analyses of cryptocurrencies and the relevant technologies are made before diving into the legal classification and taxation of cryptocurrencies. The use-cases of this technology and potential risks in the financial stability and digital taxation are discussed. Clear need for categorization of thousands of different cryptocurrency tokens and coins led the research towards a cryptocurrency taxonomy proposal. In addition, the regulatory responses given in the selected jurisdictions for the taxation and classification of cryptocurrencies are examined. Finally, the legal status and taxation of initial coin offerings, or ICOs, and underlying tokens are discussed based on the selected state practices and guidelines.