Abstract


KRİPTO PARALARIN VERGİLENDİRİLMESİNE YÖNELİK ÇALIŞMALAR: TÜRKİYE İÇİN ÖNERİ

Nowadays, existence of crypto currencies constitutes one of the most important agenda for the countries. Due to globalisation and technological developments, recent taxation structure and legal regulations fall short of taxation of crypto currencies. Many countries, notably EU, FATF, IMF and OECD perform studies towards prevention of informality and comprehension of all activities. This study focuses on the model of international organisations, the model of countries already made regulations and the model for Turkey in the solution for the problem on taxation of crypto currencies. In many countries, in the taxation of this area direct tax (Capital Gain Tax) becomes prominent instead of indirect tax (value added tax). Turkey has taken the first step for taxation of crypto currencies, too. Yet, in order to excise this area more effectively, development and implementation of a taxation regime that forms an international cooperation rather than country - based solutions.

Keywords

Cryptocurrency, Bitcoin, Taxation
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İnternet Kaynakları ve Yasal Düzenlemeler

Gelir Vergisi Kanunu

Kurumlar Vergisi Kanunu

Katma Değer Vergisi Kanunu

Vergi Usul Kanunu

Ödeme ve Menkul Kıymet Mutabakat Sistemleri, Ödeme Hizmetleri ve Elektronik Para Kuruluşları Hakkında Kanun

Ödemelerde Kripto Varlıkların Kullanılmamasına Dair Yönetmelik

1 Seri No.lu Transfer Fiyatlandırması Tebliği

1 Sıra No’lu Muhasebe Sistemi Uygulama Genel Tebliği

13 Sıra No’lu Mali Suçları Araştırma Kurulu Genel Tebliği

Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karar

“Sanal Paralara Dayalı İşlemler Hakkındaki” Konulu 785 nolu Genel Mektup

11.Kalkınma Planı

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