Taxation of Virtual/Crypto Assets/Currencies

Year 2022, Volume: 30 Issue: 52, 37 - 54, 28.04.2022

Tamer Budak , Güneş Yılmaz

https://doi.org/10.17233/sosyoekonomi.2022.02.03

Cited By: 1

Abstract

The digital economy produces its elements. The most important elements are the coins/assets produced in digital or virtual environments, which cannot be fully conceptualised. In terms of taxation, the most important issues are the definition of these assets, the determination of a term that everyone generally agrees on, and the classification of these assets. This study aims to find the current crypto asset definition, classification, and taxation situation. For this purpose, Turkey and various country implementations and OECD recommendations were examined. A unity of terminology has yet to be reached on this issue, and the term virtual currency was used for these assets in the report published by the OECD in October 2020. As a result of this study, it is found that there is no still unity of implementation in terms of the taxation of these virtual assets, which are still considered illegal in some countries.

Keywords

Taxation, Crypto Asset/Currency, Classification, The Definition of Cryptos, Practices of Selected Countries

Sanal/Kripto Varlıkların/Paraların Vergilendirilmesi

Abstract

Dijital ekonomi kendi unsurlarını üretmektedir. Bu unsurlardan en önemlisi tam olarak kavramsallaştırılamayan dijital veya sanal ortamlarda üretilen paralar/varlıklardır. Vergilendirme açısından en önemli sorun, bu varlıkların tanımlanması, herkesin onayladığı bir terimin belirlenmesi ve sınıflandırılmasıdır. Bu çalışmanın amacı kripto varlıkların tanımlanması, sınıflandırılması ve vergilendirilmesine yönelik gelinen mevcut durumu tespit etmektir. Bu doğrultusunda Türkiye ve çeşitli ülke uygulamaları ve OECD önerileri incelenmiştir. Bu konuda henüz bir terim birliğine ulaşılamamış olup, OECD’nin Ekim 2020’de yayınladığı raporda bu varlıklar için sanal para terimi kullanılmıştır. Bu çalışmanın sonucunda bazı ülkelerde halen yasadışı olarak kabul edilen sanal varlıkların vergilendirilmesi konusunda henüz bir uygulama birliği olmadığı tespit edilmiştir.

Keywords

Vergilendirme, Kripto Varlık/Para, Sınıflandırma, Kriptoların Tanımı, Seçili Ülke Uygulamaları

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