KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ

Ali Çelikkaya

doi:10.15337/suhfd.1577934

KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ

Öz

Bu çalışmanın amacı, bireysel gelir vergisi ve katma değer vergisi ile sınırlı olmak üzere, kripto işlemlerini vergisel açıdan değerlendirmektir. Bunun için, Chainalysis 2024 sınıflandırmasına göre kripto kullanımında lider ülkelerin durumu ve diğer çok sayıda ülkenin vergi mevzuatları incelenmiştir. Ayrıca kripto vergisiz olarak adlandırılan ülkelerin tamamına yakınının durumu değerlendirilmiştir. Bunun neticesinde henüz kripto vergisi bulunmayan Türkiye için bir takım önerilerde bulunulmuştur. Buna göre; i) kripto varlıklar 193 Sayılı Gelir Vergisi Kanunu’na dahil edilmelidir, ii) diğer sermaye varlıkları ile aynı vergi muamelesine tabi tutulmalıdır, iii) uzun ve kısa vadeli kripto kazançlar arasında bir ayrım yapılmamalıdır, iv) belli bir istisna eşiği uygulanmalıdır, v) zarar mahsubuna izin verilmelidir, vi) madencilik, ticari kazanç, serbest meslek kazancı ya da ücret olarak vergilendirilmelidir, vii) madenciliğin ayrı olarak vergilendirilmesi bir diğer seçenek olarak düşünülebilir, viii) havuzların ve madencilerin birbirlerine sundukları hizmetlerde KDV sorumlu sıfatıyla tahsil edilmelidir.

Anahtar Kelimeler

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Details

Primary Language

Turkish

Subjects

Taxation Law

Journal Section

Research Article

Authors

Ali Çelikkaya ^*
0000-0003-4218-404X
Türkiye

Publication Date

March 26, 2025

Submission Date

November 1, 2024

Acceptance Date

February 20, 2025

Published in Issue

Year 2025 Volume: 33 Number: 1

DOI

https://doi.org/10.15337/suhfd.1577934

IZ

https://izlik.org/JA46FT44HY

Cite

RIS / Bibtex

APA

Çelikkaya, A. (2025). KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ. Selçuk Üniversitesi Hukuk Fakültesi Dergisi, 33(1), 263-310. https://doi.org/10.15337/suhfd.1577934

AMA

1.Çelikkaya A. KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ. Selçuk Üniversitesi Hukuk Fakültesi Dergisi. 2025;33(1):263-310. doi:10.15337/suhfd.1577934

Chicago

Çelikkaya, Ali. 2025. “KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ”. Selçuk Üniversitesi Hukuk Fakültesi Dergisi 33 (1): 263-310. https://doi.org/10.15337/suhfd.1577934.

EndNote

Çelikkaya A (March 1, 2025) KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ. Selçuk Üniversitesi Hukuk Fakültesi Dergisi 33 1 263–310.

IEEE

[1]A. Çelikkaya, “KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ”, Selçuk Üniversitesi Hukuk Fakültesi Dergisi, vol. 33, no. 1, pp. 263–310, Mar. 2025, doi: 10.15337/suhfd.1577934.

ISNAD

Çelikkaya, Ali. “KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ”. Selçuk Üniversitesi Hukuk Fakültesi Dergisi 33/1 (March 1, 2025): 263-310. https://doi.org/10.15337/suhfd.1577934.

JAMA

1.Çelikkaya A. KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ. Selçuk Üniversitesi Hukuk Fakültesi Dergisi. 2025;33:263–310.

MLA

Çelikkaya, Ali. “KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ”. Selçuk Üniversitesi Hukuk Fakültesi Dergisi, vol. 33, no. 1, Mar. 2025, pp. 263-10, doi:10.15337/suhfd.1577934.

Vancouver

1.Ali Çelikkaya. KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ. Selçuk Üniversitesi Hukuk Fakültesi Dergisi. 2025 Mar. 1;33(1):263-310. doi:10.15337/suhfd.1577934