CRYPTO CURRENCIES: TAXATION AND OPERATIONS IN THE WORLD


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Authors

  • Kudret Şevket SAYIN Dokuz Eylül Üniversitesi, İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü Öğretim Üyesi, İzmir/Türkiye
  • Ebru MERCAN Dokuz Eylül Üniversitesi, S.B.E.. İşletme ABD, Muhasebe Programı, Tezli Yüksek Lisans Öğrencisi, İzmir/Türkiye

DOI:

https://doi.org/10.26450/jshsr.415

Keywords:

Cryptology, Cryptocurrency, Taxation of Cryptocurrencies

Abstract

Cryptocurrency is a currency used worldwide which came to exist with the development of e-commerce and it does not depend on a central authority and it is secured by cryptology based systems. The increase at the interest in these currencies and therefore them becoming widespread required its analyzing in the areas of tax, law and accounting.
Within this scope, our main aim is to examine cryptology, cryptocurrency and the taxation of these currencies in Turkey and the treatments in the world.

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Published

2018-05-30

How to Cite

SAYIN, K. Şevket, & MERCAN, E. (2018). CRYPTO CURRENCIES: TAXATION AND OPERATIONS IN THE WORLD. INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH, 5(20), 701–711. https://doi.org/10.26450/jshsr.415

Issue

Vol. 5 No. 20 (2018): İnternational Journal of Social and Humanities Sciences Research (JSHSR)

Section

Articles

License

Copyright (c) 2018 INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.