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KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME

Year 2019, Issue: 34, 169 - 181, 21.01.2019
https://doi.org/10.30794/pausbed.421510

Abstract

Vergi sığınakları konusu maliye
literatürü içerisinde önemli bir yere sahiptir. Mükelleflerin vergi
yükümlülüklerini asgari düzeye indirmek amacıyla kullanabildikleri vergi
sığınakları, Bitcoin benzeri kripto paraların ortaya çıkmasının ardından yeni bir
boyut kazanmışlardır. Zira vergi sığınaklarının açıklanmasındaki klasik yöntem,
vergi mükelleflerinin özellikle kıyı ötesi finansal işlemler aracılığı ile
vergiden kaçınma fiilini gerçekleştirmeye çalıştıkları yönündeydi. Ancak
Bitcoin ve benzeri kripto paraların anonim olma ve takibinin güçlüğü gibi
faktörler bakımından elverişli bir vergi sığınağı olma potansiyeli taşımaları,
son zamanlardaki tartışmaların ana ekseninin kıyı ötesi finansal işlemlerden bu
sanal paralara doğru kayması sonucunu doğurmuştur. Bu çalışmanın amacı kripto
paraların bir vergi sığınağı alternatifi oluşturup, oluşturamayacakları yönündeki
tartışmalara açıklık getirmektir. Çalışmadan elde edilen temel sonuç; gerekli
regülasyonlar yapılmadığı taktirde, gizlilik derecesi yüksek olanları başta
olmak üzere, kripto paraların vergi kaçakçılığı ve diğer ekonomik ve mali
suçlar için elverişli bir alan oluşturma riski taşıdıkları yönündedir.

References

  • Ak, R. (2013), Rumlar'dan Para Bununla Kaçıyor! Krizden Kaçan 'Bitcoin'e Sarılıyor, http://www.haberturk.com/ekonomi/para/haber/832517-rumlardan-para-bununla-kaciyor, (15.04.2018).
  • Ayres, R. U. ve Williams, E. (2004), “The Digital Economy: Where do we Stand?”, Technological Forecasting & Social Change, 71(4), 315-339.
  • BCG (2016), The Internet Economy in the G-20: The $4.2 Trillion Growth Opportunity, Boston Consulting Group, Boston.
  • Bowles, N. (2018), “Making a Crypto Utopia in Puerto Rico”, New York Times, 02.02.2018.Böhme, R., Christin, N., Edelman, B. ve Moore, T. (2015), “Bitcoin: Economics, Technology and Governance”, Journal of Economic Perspectives, 29(2), 213-238.
  • Brand Finance (2018), Global 500 2018: The Annual Report on the World’s Most Valuable Brands, http://brandirectory.com/Brand-Finance-Global-500-Report.pdf, (07.03.2018).
  • Castells, M. (2008), Ağ Toplumunun Yükselişi, (Çev: E. Kılıç), İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
  • Cobham, A. ve Janský, P. (2017), Global Distribution of Revenue Loss from Tax Avoidance: Re-Estimation and Country Results, WIDER Working Paper No. 2017/55.
  • Coin Market Cap (2018a), Cryptocurrency Market Capitalizations, https://coinmarketcap.com/coins/views/all/, (27.03.2018).
  • Coin Market Cap (2018b), Top 100 Coins by Market Capitalization, https://coinmarketcap.com/coins/, (27.03.2018).
  • De, N. (2018), Germany Won't Tax you for Buying Coffee with Bitcoin, https://www.coindesk.com/germany-considers-crypto-legal-equivalent-to-fiat-for-tax-purposes/, (28.04.2018).
  • De Filippi, P. (2014), “Bitcoin: A Regulatory Nightmare to a Libertarian Dream”, Internet Policy Review, 3(2), 1-11.
  • Drucker, P. (1993), Kapitalist Ötesi Toplum, (Çev: B. Çorakçı), İnkılap Kitabevi, İstanbul.
  • Ecommerce Foundation (2017), Global Ecommerce Report 2017, http://mazarsusa.com/wp-content/uploads/2017/11/Global-Report-2017-1.pdf, (10.03.2018).
  • Eser, S. (2018), Kripto Para Dostu Vergilendirme Yapan Ülkeler, https://kriptoparahaber.com/kripto-para-dostu-vergilendirme-yapan-ulkeler.html, (28.04.2018).
  • Friedman, T. (2006), Dünya Düzdür: 21. Yüzyılın Kısa Tarihi, (Çev: L. Cinemre), Boyner Yayınları, İstanbul.
  • Frydel, M. (2018), Is Bitcoin Legal?, https://bitemycoin.com/cryptocurrencies/bitcoin/is-bitcoin-legal/, (15.04.2018).
  • Gladwin, L. A. (1997), “Alan Turing, Enigma and the Breaking of German Machine Ciphers in World War II”, Prologue, Fall, 203-217.
  • Haber, S. ve Stornetta, W. S. (1991), How to Time-Stamp a Digital Document, https://www.anf.es/pdf/Haber_Stornetta.pdf, (15.03.2018).
  • Hays, D. (2018), Blockchain: An Overview, http://cryptoresearch.report/wp-content/uploads/reports/blogs.lse.ac.uk-Blockchain%20an%20overview.pdf, (15.03.2018).
  • Hopps, K. (2018), Bitcoin Price: Has the Bitcoin Bubble Burst? Is This the end of Cryptocurrencies?, https://www.express.co.uk/finance/city/907076/Bitcoin-price-has-bitcoin-bubble-burst-is-end-cryptocurrencies, (27.03.2018).
  • ICIJ (2017), Explore the Panama Papers Key Figures, https://www.icij.org/investigations/panama-papers/explore-panama-papers-key-figures/, (03.04.2018).
  • Internet World Stats (2017), Internet Users in the World by Regions, https://www.internetworldstats.com/stats.htm, (05.03.2018).
  • ITIF (2010), Internet Economy 25 Years After .Com: Transforming Commerce & Life, Information Technology and Innovation Foundation, USA .
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  • ITU (2017b), Measuring the Information Society Report (Volume-1), International Telecommunication Union, Geneva.
  • ITU (2018), ICT Facts and Figures 2017, International Telecommunication Union, Geneva.Köse, B. (2018), Bitcoin’deki Düşüşün Gerekçesi Vergiler Olabilir, https://uzmancoin.com/bitcoin-vergi-2/, (28.04.2018).
  • KPMG (2017), Türkiye Dijital Çağın Parasını Nasıl Vergilendirecek?, https://home.kpmg.com/tr/tr/home/media/press-releases/2017/12/turkiye-dijital-cagin-parasini-nasil-vergilendirecek.html, (28.04.2018).
  • Lujan, S. (2017), IRS Crackdown; Tracking Bitcoiners with Chainalysis, https://news.bitcoin.com/irs-crackdown-tracking-bitcoiners-with-chainalysis/, (11.04.2018).
  • Malecki, E. J. ve Morisset, B. (2008), The Digital Economy: Business Organization, Production Processes and Regional Development, Routledge, Oxford.
  • Marian, O. (2016), “Kripto Para Birimi Üstün Vergi Cenneti mi?”, (Çev: S. P. Gürlek Keleş), İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, 74(2), 919-930.
  • McCormack, S. W. (2009), “Tax Shelters and Statutory Interpretatıon: A Much Needed Purposive Approach”, University of Illinois Law Review, 3, 694-772.
  • Myers, J. (2017), Which Countries are Worst Affected by Tax Avoidance?, https://www.weforum.org/agenda/2017/04/which-countries-are-worst-affected-by-tax-avoidance/, (01.04.2018).
  • Nakamoto, S. (2008), Bitcoin: A Peer-to-Peer Electronic Cash System, https://bitcoin.org/bitcoin.pdf, (15.03.2018).
  • O’Regan, G. (2016), Introduction to the History of Computing: A Computing History Primer, Springer, Switzerland.
  • OECD (2017), OECD Digital Economy Outlook 2017, OECD, Paris.
  • Orendorff, A. (2017), Global Ecommerce Statistics [Infographic] and 10 International Growth Trends You Need to Know, https://www.shopify.com/enterprise/global-ecommerce-statistics, (10.03.2018).
  • Ossinger, J. (2018), Roubini Says Bitcoin is the ‘Biggest Bubble in Human History’, https://www.bloomberg.com/news/articles/2018-02-02/roubini-says-bitcoin-is-the-biggest-bubble-in-human-history, (27.03.2018).
  • Pfaffenberger, B. (2002), Computers in Your Future, Prentice Hall, USA.
  • Phillips, R., Gardner, M., Robins, A. ve Surka, M. (2017), Offshore Shell Games 2017: The Use of Offshore Tax Havens by Fortune 500 Companies, Institute on Taxation and Economic Policy and U.S. PIRG Education Fund, USA.
  • PwC (2017), Key Concepts of Blockchain, PwC, Wien.
  • Rajasekhar, K., Yalavarthy, S. H., Mullapudi, S. ve Gowtham, M. (2018), “Redactable Blockchain and it’s Implementation in Bitcoin”, International Journal of Engineering & Technology, 7(1), 401-405.
  • Raval, S. (2016), Decentralized Applications: Harnessing Bitcoin’s Blockchain Technology, O’Reilly Media, USA.
  • Robles, D. R. (2016), Blockchain Technology: Implicatons and Opportunites for Professional Engineers, Natonal Society of Professional Engineers, USA.
  • Shane, D. (2017), Bitcoin vs History's Biggest Bubbles: They Never End Well, http://money.cnn.com/2017/12/08/investing/bitcoin-tulip-mania-bubbles-burst/index.html, (27.03.2018).
  • Sharma, T. K. (2017), How Data Immutability Works in Blockchain?, https://www.blockchain-council.org/blockchain/data-immutability-works-blockchain/, (24.03,2018).
  • Slemrod, J. (2016), Tax Compliance and Enforcement: New Research and its Policy Implications, Michigan Ross School Business Working Paper No. 1302.
  • Smith, G. (2017), The State of the Internet 2017: All Statistics Here, http://anewdomain.net/2017-internet-statistics-the-state-of-the-internet-web-growth/, (05.03.2018).
  • Statista (2018a), Number of Internet Users Worldwide from 2005 to 2017 (in Millions), https://www.statista.com/statistics/273018/number-of-internet-users-worldwide/, (20.02.2018).
  • Statista (2018b), Number of Monthly Active Facebook Users Worldwide as of 4th Quarter 2017 (in millions), https://www.statista.com/statistics/264810/number-of-monthly-active-facebook-users-worldwide/, (10.03.2018).
  • Stevens, J. (2017), Internet Stats & Facts for 2017, https://hostingfacts.com/internet-facts-stats-2016/, (20.02.2018).
  • Storper, M. ve Scott, A. J. (2009), “Rethinking Human Capital, Creativity and Urban Growth”, Journal of Economic Geography, 9(2), 147-167.
  • Strachan, R. (2017), What is Blockchain Technology? A Beginners Glossary, https://3sidedcube.com/blog/2017/11/what-is-blockchain-technology/, (22.03.2018).
  • Sutardja Center (2015), BlockChain Technology: Beyond Bitcoin, http://scet.berkeley.edu/wp-content/uploads/BlockchainPaper.pdf, (23.03.2018).
  • Swan, M. (2015), Blockchain: Blueprint for a New Economy, O’Reilly Media, USA.
  • UNCTAD (2017), Information Economy Report 2017: Digitalization, Trade and Development, United Nations Conference on Trade and Development, Geneva.
  • Van Alstyne, M. (2014), “Why Bitcoin Has Value: Evaluating the Evolving Controversial Digital Currency”, Communications of the ACM, 57(5), 30-32.
  • Vomiero, J. (2018), Is Bitcoin a Bubble that’s About to Burst? Economists Say ‘Yes,’ Crypto Experts Say ‘No’, https://globalnews.ca/news/4002432/bitcoin-bubble-burst-economists/, (27.03.2018).
  • We Are Social (2018), Digital in 2018, https://wearesocial.com/blog/2018/01/global-digital-report-2018, (10.03.2018).
  • Wilson, J. D. (2014), “Tax Havens in a World of Competing Countries”, CESifo DICE Report, 4, 32-39.
  • Wong, J. I. (2018), 2017's Biggest Cryptoassets Ranked by Performance, https://www.theatlas.com/charts/B1pWqcDQM, (27.03.2018).
  • Wright, A. ve De Filippi, P. (2015), Decentralized Blockchain Technology and the Rise of Lex Cryptographia, https://www.cardozo.yu.edu/sites/default/files/SSRN-id2580664.pdf, (22.03.2018).
  • Yurt, U. C. (2018), İran’daki Karışıklıkla Birlikte Bitcoin Ticareti % 1000 Arttı, https://kriptokoin.in/irandaki-karisiklikla-birlikte-bitcoin-ticareti-1000-artti/, (15.04.2018).
  • Zuckerman, M. J. (2018a), S. Korea to Tax Crypto Exchanges 24.2 Percent, in Line with Existing Tax Policy, https://cointelegraph.com/news/s-korea-to-tax-crypto-exchanges-242-percent-in-line-with-existing-tax-policy, (28.04.2018).
  • Zuckerman, M. J. (2018b), Japanese Crypto Investors to Pay Tax of Up to 55 Percent on Profits, https://cointelegraph.com/news/japanese-crypto-investors-to-pay-tax-of-up-to-55-percent-on-profits, (28.04.2018).
  • Zuckerman, M. J. (2018c), France: Crypto is now ‘Moveable Property’, Tax Down from 45 to 19 Percent, https://cointelegraph.com/news/france-crypto-is-now-moveable-property-tax-down-from-45-to-19-percent, (28.04.2018).
  • Zyskind, G., Nathan, O. ve Pentland, A. S. (2015), Decentralizing Privacy: Using Blockchain to Protect Personal Data, 36th IEEE Symposium on Security and Privacy Workshops, May 21, San Jose.
Year 2019, Issue: 34, 169 - 181, 21.01.2019
https://doi.org/10.30794/pausbed.421510

Abstract

References

  • Ak, R. (2013), Rumlar'dan Para Bununla Kaçıyor! Krizden Kaçan 'Bitcoin'e Sarılıyor, http://www.haberturk.com/ekonomi/para/haber/832517-rumlardan-para-bununla-kaciyor, (15.04.2018).
  • Ayres, R. U. ve Williams, E. (2004), “The Digital Economy: Where do we Stand?”, Technological Forecasting & Social Change, 71(4), 315-339.
  • BCG (2016), The Internet Economy in the G-20: The $4.2 Trillion Growth Opportunity, Boston Consulting Group, Boston.
  • Bowles, N. (2018), “Making a Crypto Utopia in Puerto Rico”, New York Times, 02.02.2018.Böhme, R., Christin, N., Edelman, B. ve Moore, T. (2015), “Bitcoin: Economics, Technology and Governance”, Journal of Economic Perspectives, 29(2), 213-238.
  • Brand Finance (2018), Global 500 2018: The Annual Report on the World’s Most Valuable Brands, http://brandirectory.com/Brand-Finance-Global-500-Report.pdf, (07.03.2018).
  • Castells, M. (2008), Ağ Toplumunun Yükselişi, (Çev: E. Kılıç), İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
  • Cobham, A. ve Janský, P. (2017), Global Distribution of Revenue Loss from Tax Avoidance: Re-Estimation and Country Results, WIDER Working Paper No. 2017/55.
  • Coin Market Cap (2018a), Cryptocurrency Market Capitalizations, https://coinmarketcap.com/coins/views/all/, (27.03.2018).
  • Coin Market Cap (2018b), Top 100 Coins by Market Capitalization, https://coinmarketcap.com/coins/, (27.03.2018).
  • De, N. (2018), Germany Won't Tax you for Buying Coffee with Bitcoin, https://www.coindesk.com/germany-considers-crypto-legal-equivalent-to-fiat-for-tax-purposes/, (28.04.2018).
  • De Filippi, P. (2014), “Bitcoin: A Regulatory Nightmare to a Libertarian Dream”, Internet Policy Review, 3(2), 1-11.
  • Drucker, P. (1993), Kapitalist Ötesi Toplum, (Çev: B. Çorakçı), İnkılap Kitabevi, İstanbul.
  • Ecommerce Foundation (2017), Global Ecommerce Report 2017, http://mazarsusa.com/wp-content/uploads/2017/11/Global-Report-2017-1.pdf, (10.03.2018).
  • Eser, S. (2018), Kripto Para Dostu Vergilendirme Yapan Ülkeler, https://kriptoparahaber.com/kripto-para-dostu-vergilendirme-yapan-ulkeler.html, (28.04.2018).
  • Friedman, T. (2006), Dünya Düzdür: 21. Yüzyılın Kısa Tarihi, (Çev: L. Cinemre), Boyner Yayınları, İstanbul.
  • Frydel, M. (2018), Is Bitcoin Legal?, https://bitemycoin.com/cryptocurrencies/bitcoin/is-bitcoin-legal/, (15.04.2018).
  • Gladwin, L. A. (1997), “Alan Turing, Enigma and the Breaking of German Machine Ciphers in World War II”, Prologue, Fall, 203-217.
  • Haber, S. ve Stornetta, W. S. (1991), How to Time-Stamp a Digital Document, https://www.anf.es/pdf/Haber_Stornetta.pdf, (15.03.2018).
  • Hays, D. (2018), Blockchain: An Overview, http://cryptoresearch.report/wp-content/uploads/reports/blogs.lse.ac.uk-Blockchain%20an%20overview.pdf, (15.03.2018).
  • Hopps, K. (2018), Bitcoin Price: Has the Bitcoin Bubble Burst? Is This the end of Cryptocurrencies?, https://www.express.co.uk/finance/city/907076/Bitcoin-price-has-bitcoin-bubble-burst-is-end-cryptocurrencies, (27.03.2018).
  • ICIJ (2017), Explore the Panama Papers Key Figures, https://www.icij.org/investigations/panama-papers/explore-panama-papers-key-figures/, (03.04.2018).
  • Internet World Stats (2017), Internet Users in the World by Regions, https://www.internetworldstats.com/stats.htm, (05.03.2018).
  • ITIF (2010), Internet Economy 25 Years After .Com: Transforming Commerce & Life, Information Technology and Innovation Foundation, USA .
  • ITU (2017a), Global and Regional ICT Data, https://www.itu.int/en/ITU-D/Statistics/Pages/stat/default.aspx, (18.02.2018).
  • ITU (2017b), Measuring the Information Society Report (Volume-1), International Telecommunication Union, Geneva.
  • ITU (2018), ICT Facts and Figures 2017, International Telecommunication Union, Geneva.Köse, B. (2018), Bitcoin’deki Düşüşün Gerekçesi Vergiler Olabilir, https://uzmancoin.com/bitcoin-vergi-2/, (28.04.2018).
  • KPMG (2017), Türkiye Dijital Çağın Parasını Nasıl Vergilendirecek?, https://home.kpmg.com/tr/tr/home/media/press-releases/2017/12/turkiye-dijital-cagin-parasini-nasil-vergilendirecek.html, (28.04.2018).
  • Lujan, S. (2017), IRS Crackdown; Tracking Bitcoiners with Chainalysis, https://news.bitcoin.com/irs-crackdown-tracking-bitcoiners-with-chainalysis/, (11.04.2018).
  • Malecki, E. J. ve Morisset, B. (2008), The Digital Economy: Business Organization, Production Processes and Regional Development, Routledge, Oxford.
  • Marian, O. (2016), “Kripto Para Birimi Üstün Vergi Cenneti mi?”, (Çev: S. P. Gürlek Keleş), İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, 74(2), 919-930.
  • McCormack, S. W. (2009), “Tax Shelters and Statutory Interpretatıon: A Much Needed Purposive Approach”, University of Illinois Law Review, 3, 694-772.
  • Myers, J. (2017), Which Countries are Worst Affected by Tax Avoidance?, https://www.weforum.org/agenda/2017/04/which-countries-are-worst-affected-by-tax-avoidance/, (01.04.2018).
  • Nakamoto, S. (2008), Bitcoin: A Peer-to-Peer Electronic Cash System, https://bitcoin.org/bitcoin.pdf, (15.03.2018).
  • O’Regan, G. (2016), Introduction to the History of Computing: A Computing History Primer, Springer, Switzerland.
  • OECD (2017), OECD Digital Economy Outlook 2017, OECD, Paris.
  • Orendorff, A. (2017), Global Ecommerce Statistics [Infographic] and 10 International Growth Trends You Need to Know, https://www.shopify.com/enterprise/global-ecommerce-statistics, (10.03.2018).
  • Ossinger, J. (2018), Roubini Says Bitcoin is the ‘Biggest Bubble in Human History’, https://www.bloomberg.com/news/articles/2018-02-02/roubini-says-bitcoin-is-the-biggest-bubble-in-human-history, (27.03.2018).
  • Pfaffenberger, B. (2002), Computers in Your Future, Prentice Hall, USA.
  • Phillips, R., Gardner, M., Robins, A. ve Surka, M. (2017), Offshore Shell Games 2017: The Use of Offshore Tax Havens by Fortune 500 Companies, Institute on Taxation and Economic Policy and U.S. PIRG Education Fund, USA.
  • PwC (2017), Key Concepts of Blockchain, PwC, Wien.
  • Rajasekhar, K., Yalavarthy, S. H., Mullapudi, S. ve Gowtham, M. (2018), “Redactable Blockchain and it’s Implementation in Bitcoin”, International Journal of Engineering & Technology, 7(1), 401-405.
  • Raval, S. (2016), Decentralized Applications: Harnessing Bitcoin’s Blockchain Technology, O’Reilly Media, USA.
  • Robles, D. R. (2016), Blockchain Technology: Implicatons and Opportunites for Professional Engineers, Natonal Society of Professional Engineers, USA.
  • Shane, D. (2017), Bitcoin vs History's Biggest Bubbles: They Never End Well, http://money.cnn.com/2017/12/08/investing/bitcoin-tulip-mania-bubbles-burst/index.html, (27.03.2018).
  • Sharma, T. K. (2017), How Data Immutability Works in Blockchain?, https://www.blockchain-council.org/blockchain/data-immutability-works-blockchain/, (24.03,2018).
  • Slemrod, J. (2016), Tax Compliance and Enforcement: New Research and its Policy Implications, Michigan Ross School Business Working Paper No. 1302.
  • Smith, G. (2017), The State of the Internet 2017: All Statistics Here, http://anewdomain.net/2017-internet-statistics-the-state-of-the-internet-web-growth/, (05.03.2018).
  • Statista (2018a), Number of Internet Users Worldwide from 2005 to 2017 (in Millions), https://www.statista.com/statistics/273018/number-of-internet-users-worldwide/, (20.02.2018).
  • Statista (2018b), Number of Monthly Active Facebook Users Worldwide as of 4th Quarter 2017 (in millions), https://www.statista.com/statistics/264810/number-of-monthly-active-facebook-users-worldwide/, (10.03.2018).
  • Stevens, J. (2017), Internet Stats & Facts for 2017, https://hostingfacts.com/internet-facts-stats-2016/, (20.02.2018).
  • Storper, M. ve Scott, A. J. (2009), “Rethinking Human Capital, Creativity and Urban Growth”, Journal of Economic Geography, 9(2), 147-167.
  • Strachan, R. (2017), What is Blockchain Technology? A Beginners Glossary, https://3sidedcube.com/blog/2017/11/what-is-blockchain-technology/, (22.03.2018).
  • Sutardja Center (2015), BlockChain Technology: Beyond Bitcoin, http://scet.berkeley.edu/wp-content/uploads/BlockchainPaper.pdf, (23.03.2018).
  • Swan, M. (2015), Blockchain: Blueprint for a New Economy, O’Reilly Media, USA.
  • UNCTAD (2017), Information Economy Report 2017: Digitalization, Trade and Development, United Nations Conference on Trade and Development, Geneva.
  • Van Alstyne, M. (2014), “Why Bitcoin Has Value: Evaluating the Evolving Controversial Digital Currency”, Communications of the ACM, 57(5), 30-32.
  • Vomiero, J. (2018), Is Bitcoin a Bubble that’s About to Burst? Economists Say ‘Yes,’ Crypto Experts Say ‘No’, https://globalnews.ca/news/4002432/bitcoin-bubble-burst-economists/, (27.03.2018).
  • We Are Social (2018), Digital in 2018, https://wearesocial.com/blog/2018/01/global-digital-report-2018, (10.03.2018).
  • Wilson, J. D. (2014), “Tax Havens in a World of Competing Countries”, CESifo DICE Report, 4, 32-39.
  • Wong, J. I. (2018), 2017's Biggest Cryptoassets Ranked by Performance, https://www.theatlas.com/charts/B1pWqcDQM, (27.03.2018).
  • Wright, A. ve De Filippi, P. (2015), Decentralized Blockchain Technology and the Rise of Lex Cryptographia, https://www.cardozo.yu.edu/sites/default/files/SSRN-id2580664.pdf, (22.03.2018).
  • Yurt, U. C. (2018), İran’daki Karışıklıkla Birlikte Bitcoin Ticareti % 1000 Arttı, https://kriptokoin.in/irandaki-karisiklikla-birlikte-bitcoin-ticareti-1000-artti/, (15.04.2018).
  • Zuckerman, M. J. (2018a), S. Korea to Tax Crypto Exchanges 24.2 Percent, in Line with Existing Tax Policy, https://cointelegraph.com/news/s-korea-to-tax-crypto-exchanges-242-percent-in-line-with-existing-tax-policy, (28.04.2018).
  • Zuckerman, M. J. (2018b), Japanese Crypto Investors to Pay Tax of Up to 55 Percent on Profits, https://cointelegraph.com/news/japanese-crypto-investors-to-pay-tax-of-up-to-55-percent-on-profits, (28.04.2018).
  • Zuckerman, M. J. (2018c), France: Crypto is now ‘Moveable Property’, Tax Down from 45 to 19 Percent, https://cointelegraph.com/news/france-crypto-is-now-moveable-property-tax-down-from-45-to-19-percent, (28.04.2018).
  • Zyskind, G., Nathan, O. ve Pentland, A. S. (2015), Decentralizing Privacy: Using Blockchain to Protect Personal Data, 36th IEEE Symposium on Security and Privacy Workshops, May 21, San Jose.
There are 66 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Muhammet Şahin

Publication Date January 21, 2019
Acceptance Date November 22, 2018
Published in Issue Year 2019 Issue: 34

Cite

APA Şahin, M. (2019). KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(34), 169-181. https://doi.org/10.30794/pausbed.421510
AMA Şahin M. KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME. PAUSBED. January 2019;(34):169-181. doi:10.30794/pausbed.421510
Chicago Şahin, Muhammet. “KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 34 (January 2019): 169-81. https://doi.org/10.30794/pausbed.421510.
EndNote Şahin M (January 1, 2019) KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 34 169–181.
IEEE M. Şahin, “KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME”, PAUSBED, no. 34, pp. 169–181, January 2019, doi: 10.30794/pausbed.421510.
ISNAD Şahin, Muhammet. “KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 34 (January 2019), 169-181. https://doi.org/10.30794/pausbed.421510.
JAMA Şahin M. KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME. PAUSBED. 2019;:169–181.
MLA Şahin, Muhammet. “KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 34, 2019, pp. 169-81, doi:10.30794/pausbed.421510.
Vancouver Şahin M. KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME. PAUSBED. 2019(34):169-81.