TMS & TFRS IŞIĞINDA MUHASEBE, VERGİ VE DENETİM AÇISINDAN BİTCOİN VE DİĞER KRİPTO PARA BİRİMLERİ

Year 2018, Volume: 20 Issue: 4, 898 - 923, 30.12.2018

Osman Nuri Şahin

https://doi.org/10.31460/mbdd.401314

Cited By: 17

Abstract

Günlük yaşama çok hızlı bir giriş yapan
kripto para birimleri bireyin hayatını çevrelemeye başlamıştır. Muhasebe bilimi
açısından konuya bakıldığında incelenmesi gereken finansal açıdan hayati
derecede önemli yeni durumlar ortaya çıkmıştır. 
Bunlara kripto para birimlerinin muhasebeleştirilmesi, meydana gelen
kazancın vergilendirilmesi, işletmelerin bünyelerinde bulunan kripto paraların ve
bu paralarla yapılan işlemlerin denetim açısından durumu sayılabilir. 

Bu çalışmada kripto para birimlerinin
muhasebe açısından incelenerek muhasebeleştirilmesi, vergiye konu edilmesi ve denetim
açısından durumunun irdelenmesi ve çeşitli önerilerde bulunulması
amaçlanmaktadır. 

Keywords

Kripto Para, Dijital Para, Sanal Para, Bitcoin, Muhasebe, Vergi, Denetim

References

• Allert, S. 2017. Accounting in the Age of Digital Currencies: Bitcoin & Blockchain – the new disrupters. https://www.pcworld.idg.com.au/article/628151/accounting-age-digital-currencies-bitcoin-blockchain-new-disrupters/ (Erişim Tarihi: 10.01.2018)
• Arthur, C. 2013. Bitcoin now 'unit of account' in Germany. https://www.theguardian.com/ technology/2013/aug/19/bitcoin-unit-of-account-germany (Erişim Tarihi: 29.12.2017)
• Ateş, B.A. 2016. “Kripto Para Birimleri, Bitcoin ve Muhasebesi”. Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1): 349-366.
• BBC. 2013. Sanal para Bitcoin'in değeri 1000 doları geçti. http://www.bbc.com/ turkce/ekonomi/2013/11/131127_bitcoin_deger_dolar.shtml (Erişim Tarihi: 26.12.2017)
• BBC. 2017A. ABD'de bir kadına, 'Bitcoin üzerinden IŞİD'e para göndermeye çalışma' suçlaması. http://www.bbc.com/turkce/haberler-dunya-42363540 (Erişim Tarihi: 12.01.2018)
• BBC. 2017B. Dünya bitcoini konuşurken Venezuela piyasaya yeni bir sanal para birimi sürecek. http://www.bbc.com/turkce/haberler-dunya-42221637 (Erişim Tarihi: 11.01.2018)
• BBC. 2018. Japonya'da değeri 500 milyon doları aşan kripto para çalındı. http://www.bbc.com/turkce/haberler-dunya-42844689 (Erişim Tarihi: 28.01.2018)
• BDDK. 2013. Basın Açıklaması. https://www.bddk.org.tr/websitesi/turkce/Duyurular/ Basin_Aciklamalari/12574bitcoin_hk_basin_aciklamasi.pdf (Erişim Tarihi: 16.12.2017)
• Blockchain, https://blockchain.info/tr/charts/market-price?timespan=all (Erişim Tarihi: 05.01.2018)
• Blockchain, https://blockchain.info/tr/charts/n-transactions?timespan=all (Erişim Tarihi: 05.01.2018)
• Boyes, W. ve Melvin, M. 2013. Ekonominin Temelleri, 5. Basım. Çev.: Erdinç Telatar, Nobel Yayıncılık, Ankara.
• Brière, M., Oosterlinck, K. and Szafarz, A. 2013. Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins. Journal of Asset Management, 16(6), 365-373.
• Chaum D. 1983. Blind Signatures for Untraceable Payments. In: Chaum D., Rivest R.L., Sherman A.T. (eds) Advances in Cryptology. Springer, Boston, MA, 199–203. Doi: https://doi.org/10.1007/978-1-4757-0602-4_18.
• Cision. 2017. Verady Launches VeraNet, a Cryptocurrency Accounting and Audit Platform https://www.prnewswire.com/news-releases/verady-launches-veranet-a-cryptocurrency-accounting-and-audit-platform-300539666.html (Erişim Tarihi: 05.02.2018)
• Coinmarketcap. https://coinmarketcap.com/all/views/all/ (Erişim Tarihi: 18.01.2018)
• Collins, T. 2017. The rise of Bitcoin was predicted by Nobel Prize winning economist Milton Friedman in an interview recorded 18 years ago, footage reveals. http://www.dailymail.co.uk/sciencetech/article-5000260/Bitcoin-predicted-Milton-Friedman-18-years-ago.html (Erişim Tarihi: 10.01.2018)
• Das, S. 2017. ‘Big 4’ Accounting Giant PwC Accepts its First Bitcoin Payment. https://www.ccn.com/big-4-accounting-giant-pwc-accepts-first-bitcoin-payment/ (Erişim Tarihi: 07.01.2018)
• Erdem, E. 2008. Para Banka ve Finansal Sistem, Detay Yayıncılık, 2. Baskı, Ankara.
• Faucette, J.E., Graseck, B., Moore, J. Shah, S. and Chan, C. 2017. Global Payments, Banking, and Technology Bitcoin Decrypted: A Brief Teach-in and Implications, https://fa.morganstanley.com/robert.emple/mediahandler/media/113362/BitCoin%20Blockchain%20MS%20paper.pdf (Erişim Tarihi: 07.02.2018)
• FinansGündem. 2017. İsmi Long Blockchain olunca hisseler uçtu. http://www.finansgundem.com/ haber/ismi-long-blockchain-olunca-hisseler-uctu/1261606
• Flipo, F. and Berne, M. 2017. The Bitcoin and Blockchain: Energy Hogs. https://theconversation.com/the-bitcoin-and-blockchainenergy-hogs-77761 (Erişim Tarihi: 15.01.2018)
• Gültekin, Y. ve Bulut, Y. 2016. “Bitcoin Ekonomisi: Bitcoin Eko-Sisteminden Doğan Yeni Sektörler ve Analizi”, Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Cilt: 3, Sayı: 3.
• Juskalian, R. 2015. “A Weekend in Bitcoin City: Arnhem, the Netherlands”. Technology Review, Vol. 118 Issue 2, 69-71.
• Kessler, G. C. 2014. An Overview of Cryptography. http://www.garykessler.net/library/ crypto.html (Erişim Tarihi: 10.12.2017)
• Marian, O. Y. 2016. “Kripto Para Birimi Üstün Vergi Cenneti Mi?”, Çev. Sedef Pelin Gürlek Keleş İstanbul Üniversitesi Hukuk Fakültesi Mecmuası Cilt: LXXIV Sayı: 2 s.919-930.
• Moore, T. and Christin, N. 2013. Beware the Middleman: Empirical Analysis of Bitcoin-Exchange Risk, Financial Cryptography and Data Security, Springer Berlin Heidelberg, 25-33.
• Morehouse, L. 2017. The Technology That Will Change Accounting. https://www.forbes.com/sites/forbesfinancecouncil/2017/06/14/the-technology-that-will-change-accounting/5/#6239cc97e7e8 (Erişim Tarihi: 14.12.2017)
• Murphy, R., Christensen, J. and Kimmis, J. 2005. Tax Us If You Can, A Tax Justice Network Briefing Paper, http://www.taxjustice.net/cms/upload/pdf/tuiyc_-_eng_-_web_file.pdf (Erişim Tarihi: 28.01.2018)
• Naiz, T. 2017. Leading Accounting Firms are Warming to Bitcoin. https://btcmanager.com/leading-accounting-firms-warming-bitcoin/ (Erişim Tarihi: 09.01.2018)
• Najjar, D. Accounting in the World of Cryptocurrency. https://www.accountingdepartment.com/blog/bid/384341/Accounting-in-the-World-of-Cryptocurrency (Erişim Tarihi: 20.01.2018)
• Nakamoto, S. 2008. Bitcoin: A Peer-to-Peer Electronic Cash System, https://bitcoin.org/bitcoin.pdf, (Erişim Tarihi: 05.12.2017).
• Özkan, Y. 2017. Hollanda'da savcılıktan uyarı: Bitcoin ile kara para aklanabilir. http://www.bbc.com/turkce/haberler-dunya-41885294 (Erişim Tarihi: 17.01.2018)
• Raiborn, C. and Sivitanides, M. 2015. “Accounting Issues Related to Bitcoins”. The Journal of Corporate Accounting Finance, January/February, 25-34.
• Ron, D. and Shamir, A. 2014. How Did Dread Pirate Roberts Acquire and Protect His Bitcoin Wealth?, Financial Cryptography and Data Security, Springer Berlin Heidelberg, 3-15.
• Rotman S. 2014. Bitcoin Versus Electronic Money, The Consultative Group to Assist the Poor (CGAP) Publications.
• Shcherbak, S. 2014. “How Should Bitcoin be Regulated?”. European Journal of Legal Studies, 7(1), 45-91.
• Sönmez, A. 2014. “Sanal Para Bitcoin”, The Turkish Online Journal of Design, Art and Communication – TOJDAC, July, Volume:4, Issue:3.
• Stempel, J. 2016. Bitcoin is money, U.S. judge says in case tied to JPMorgan hack. https://www.reuters.com/article/us-jpmorgan-cyber-bitcoin/bitcoin-is-money-u-s-judge-says-in-case-tied-to-jpmorgan-hack-idUSKCN11P2DE (Erişim Tarihi: 16.01.2018)
• Telegraph. 2013. Germany plans tax on bitcoin after virtual currency recognised as 'private money'. http://www.telegraph.co.uk/finance/globalbusiness/10252383/Germany-plans-tax-on-bitcoin-after-virtual-currency-recognised-as-private-money.html (Erişim Tarihi: 22.12.2017)
• The Economist. 2013. Tax havens:The missing $20 trillion-How to stop companies and people dodging tax, in Delaware as well as Grand Cayman, https://www.economist.com/news/leaders/21571873-how-stop-companies-and-people-dodging-tax-delaware-well-grand-cayman-missing-20 (Erişim Tarihi: 11.02.2018)
• US DOJ (United States Department of Justice). 2016. Liberty Reserve Founder Sentenced to 20 Years For Laundering Hundreds of Millions of Dollars https://www.justice.gov/opa/pr/liberty-reserve-founder-sentenced-20-years-laundering-hundreds-millions-dollars (Erişim Tarihi: 17.01.2018)
• Venter, H. 2016. Digital currency – A case for standard setting activity. A perspective by the Australian Accounting Standards Board (AASB), Principal ASAF meeting, December, ASAF Agenda ref: 5.
• Woo, D., Gordon, I. and Iaralov, V. 2013. Bitcoin: a First Assessment. Bank of America Merrill Lynch. https://archive.org/stream/pdfy-f_YJHkbJ2lyPdByS/boa-bitcoin#page/n0/mode/2up (Erişim Tarihi: 21.12.2017)
• Yalçın, N. ve Gürbüz, F. 2015. Açık Kaynak Para Birimi Bitcoin, Akademik Bilişim 2015, http://ab.org.tr/ab15/bildiri/435.pdf. (Erişim Tarihi: 23.12.2017)
• Yalçıner, K. 2012. Uluslararası Finansman, Detay Yayıncılık, Ankara.
• Yermack, D. 2015. Is Bitcoin a Real Currency? in The Handbook of Digital Currency, David K.C. Lee ed., 1st Edition, Academic Press, 31-44.
• Zucman, G., 2017. How Corporations and the Wealthy Avoid Taxes (and How to Stop Them), https://www.nytimes.com/interactive/2017/11/10/opinion/gabriel-zucman-paradise-papers-tax-evasion.html (Erişim Tarihi: 10.02.2018)