KRİPTO VARLIKLARIN GELİR VERGİSİ VE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMUNUN DEĞERLENDİRİLMESİ

Year 2025, Volume: 33 Issue: 1, 263 - 310, 26.03.2025

Ali Çelikkaya

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

Abstract

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.

Keywords

Krpito varlık, Sanal Dijital Para, Kripto Madenciliiği, Sermaye Kanancı Vergisi, Gayri Maddi Varlık

References

• ADRIAN, Tobias/TOMMASO, Mancini-Griffoli, The Rise of Digital Money, https://www.imf.org/en/Publications/fintech-notes/Issues/2019/07/12/The-Rise-of-Digital-Money-47097 (Erişim Tarihi: 08.06.2024).
• AHMED, Isau: “Examination of the Tax Treatment of Cryptocurrency Transactions in Nigeria”, ABUAD Law Journal C. 9 (1), s. 135-159.
• AJULO, Olukayode, The Legal Framework for Taxing Cryptocurrencies in Nigeria, https://www.thisdaylive.com/index.php/2024/08/20/the-legal-framework-for-taxing-cryptocurrencies-in-nigeria/ (Erişim Ta-rihi: 17.10.2024).
• AKİNS, B. W/CHAPMAN, J. L/ GORDON, J. M: “A Whole New World: Income Tax Considerations of the Bitcoin Economy”, Pitsburg Tax Review, C. 12 (1), 2015, s. 25-56.
• AKSAN HUKUK BÜROSU, Blockchain&Cryptocurreny Regulation 2024-Türkiye/Turkey, https://aksan.av.tr/blockchaincryptocurreny-regulation-2024-turkiye-turkey/ (Erişim Tarihi: 02.10.2024).
• ALNASAA, Marwa/GUEORGUIEV, Nikolay/HONDA, Ji-ro/IMAMOGLU, Eslem/MAURO, Paolo/PRİMUS Key-ra/ROZHKOV, Dmitriy, Crypto, Corruption, and Capital Controls: Cross-Country Correlations, fi-le:///C:/Users/iibf/Downloads/wpiea2022060-print-pdf%20(1).pdf (Erişim Tarihi: 10.06.2024).
• ALONSO, S. L. Nanez: “Activities and Operations with Cryptocur-rencies and Their Taxation Implications: The Spanish Case”, Laws, C. 8 (16), 2019, s. 1-13.
• ALVAREZ, F. E/AGENTE, David/Pette D. Van, Are Cryptocurren-cies Currencies? Bitcoin as Legal Tender in El Salvador, https://www.nber.org/papers/w29968 (Erişim Tarihi: 10.06.2024).
• ANDERSSON, Erik, A Comparative Analysis of the Taxation of Crypto Currencies, Uppsala Universitet, Department of Law, Master’s Programme in Comparative and International Tax Law Master’s Thesis, 2022.
• ANH, Chi/LEE, Yoon, How is Crypto Tax in Vietnam? https://reports.tiger-research.com/p/vietnam-crypto-tax-eng (Erişim Tarihi: 17.10.2024).
• ANKIER, Alex: “Debugging IRS Notice 2014-21: Creating a Viable Cryptocurrency Taxation Plan”, Brook. L. Rev, C. 85 (3), 2020, s. 883-912.
• ANTINOZZI, H. Smith: “The Taxation of Virtual Currency and Does Recent Guidance Do Enough?” The ATA Journal Of Legal Tax Research, C. XX (XX), 2024, s. 1-17.
• ARIWOOLA, Abdulrasaq, The State Adoption of Cryptocurrencies in Nigeria: The Place of Taxation as a Regulatory Instrument, https://ssrn.com/abstract=4532562 (Erişim Tarihi: 10.06.2024).
• ARORA, Jyoti/KAUR, Lakhwinder: “A Study of The Indian Taxation System on Cryptocurrency, Gyan Management Journal, C. 18 (1), 2024, s. 38-42.
• ASHEER, J. Ram: “Taxation of The Bitcoin: Initial Insights Through A Correspondence Analysis”, Meditari Accountancy Research, C. 26 (2), 2018, s. 214-240.
• AVI-YONAH, Reuven/SALAMI, Mohanad, A New Framework for Taxing Cryptocurrencies, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4071391 (Erişim Tarihi: 10.06.2024).
• BAER, Katherine/RUUD, Mooij, A. De/ SHAFIK, Hebous/ MIC-HAEL, Keen, What's in Your Wallet? The Tax Treatment of Cryptocurrencies, https://www.cesifo.org/DocDL/cesifo1_wp10372.pdf (Erişim Tarihi: 10.06.2024).
• BASSON, R: “An Analysis Of Issues Relating To The Taxation Of Cryptocurrencies As Financial Instruments”, Journal of Eco-nomic and Financial Sciences, C. 13(1), 2020, s. 487.
• BITCOINTAXES, Crypto Taxes in Finland: An In-Depth Guide, https://bitcoin.tax/blog/crypto-taxes-in-finland/ (Erişim Tarhi: 24.10.2024).
• BROOKS, Miles, Crypto Tax in Australia: The Ultimate Guide https://coinledger.io/guides/crypto-tax-australia (Erişim Tari-hi: 22.10.2024).
• BROOKS, Miles, Crypto Tax in Denmark: The Ultimate Guide, https://coinledger.io/guides/crypto-tax-denmark (Erişim Tari-hi: 24.10.2024).
• BROOKS, Miles, Crypto Tax in Japan: The Ultimate Guide https://coinledger.io/guides/crypto-tax-japan (Erişim Tarihi: 22.10.2024).
• BROOKS, Miles, South Africa Crypto Tax: Investor’s Guide 2024, https://coinledger.io/guides/crypto-tax-south-africa (Erişim Tarihi: 24.10.2024).
• BUDAK, Tamer/YILMAZ, Güneş: “Taxation of Virtual/Crypto As-sets/Currencies”, Sosyoekonomi, C. 30(52), 2022, s. 37-54.
• CARPIO, A. Escalante, Crypto Tax Legislation and Law in Mexico, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/mexico (Erişim Tarihi: 22.10.2024).
• CERNUSCA Lucian/BILTI, Bogdan/RALUCA, Cosmin/ROBERT, Alması Robert: “Study on the Taxation of the Income Obtai-ned from the Cryptocurrency Transfer,” Journal of Legal Stu-dies, C. 26 (40), 2020, s. 173-188.
• CHAINALYSIS, The 2023 Global Crypto Adoption Index: Worldwide Adoption Jumps Over 880% With P2P Platforms Driving Cryptocurrency Usage in Emerging Markets, https://www.chainalysis.com/blog/2023-global-crypto-adoption-index/ (Erişim Tarihi: 10.06.2024).
• CHAMBERLAIN, David G: "Forking Belief in Cryptocurrency: A Tax Non-Realization Event”, Florida Tax Review: C. 24 (2), 2021, s. 651-698.
• CHASON, Eric D: “Crypto Assets and the Problem of Tax Classififica-tions, William & Mary Law School Scholarship Repository, Faculty Publications, C. 2, 2023, s. 765-825.
• CHAWLA, Vedika/MAHIPAL, Vasushrava: “Taxation Of Crypto-currency: The Indian Faux Pas”, GNLU Journal Of Law & Economıcs, C. VI (2), 2023, s. 45-63. CHETNA, Alagh/SHARMA, Vibhuti: “Taxation of Cryptocurrency in India”, Jus Corpus Law Journal, C. 1 (2), 2020, s. 187-195.
• CHYZHYKOV, Volodymyr: “Prospects For Regulatıon Of Accountıng And Taxatıon Of Vırtual Assets In Ukraine, Український економічний часопис Випуск, C. 5, 2024, s. 141-145.
• CMS LEGAL, Crypto Tax Legislation & Law In Ukraine, Cms Expert Guide On Taxatıon, of Crypto-Asset, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/ukraine (Erişim Tarihi: 18.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Bulgaria, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/bulgaria (Erişim Tarihi: 23.10.2024). CMS LEGAL, Crypto Tax Legislation and Law in Chile, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/chile (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Colombia, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/colombia (23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Croatia, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/croatia (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in France, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/luxembourg (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Hungary, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/hungary (Erişim Tarihi: 21.08.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Luxembourg https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/france (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Mauritius https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/mauritius (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Netherlands, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/the-netherlands (23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Romania https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/romania (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Spain, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/spain (Erişim Tarihi: 23.10.2024).
• CMS LEGAL, Crypto Tax Legislation and Law in Sweden, https://cms.law/en/int/expert-guides/cms-expert-guide-on-taxation-of-crypto-assets/sweden (Erişim Tarihi: 23.10.2024).
• COINCUB AND BLACKPIT, Crypto Tax Report 2024, https://coincub.com/ranking/crypto-tax-report-2024/ (Erişim Tarihi: 17.10.2024).
• ÇARKACIOĞLU, Abdurrahman, Kripto-Para Bitcoin, Sermaye Piya-sası Kurulu Araştırma Dairesi, Araştırma Raporu, Aralık, 2016.
• DAYANAN, Dilan: “Kripto Para Birimleri ve Türkiye’deki Yasal Uy-gulamaları”, Rahva Teknik ve Sosyal Araştırmalar Dergisi, C. 1(1), 2021, s. 37-44
• DJOMINA, Jana, Comparative analysis on the taxation of crypto as-set transactions ıin Estonıa and Austria, Bachelor’s thesis, Programme HAJB, specialisation European Union and Inter-national law, 2024, Tallinn.
• DROBOTOVS, Mihails, Cryptocurrency and its Taxation, Bachelor Thesis, Riga Graduate School of Law, 2022. Riga.
• DURDU, Muhammet/ÜSTÜN, Ümit Süleyman, Taxation of Crypto Assets: The Example of U.S. Federal Income Tax”, https://doi.org/10.26650/annales.2024.74.0002 (Erişim Tarihi: 10.06.2024).
• ELENA R, Crypto Regulations in the Philippines 2024 – A Govern-ment Regulated Crypto Space, https://coinpedia.org/cryptocurrency-regulation/cryptocurrency-regulations-in-philippines/ ( Erişim Tarihi: 18.10.2024).
• EUROPEAN COMMISSION, Proposal for a Regulatıion Of The Eu-ropean Parliament and of The Council On Information Ac-companying Transfers Of Funds And Certain Crypto-Assets (Recast), Brussels, 20.7.2021 COM(2021) 422 final
• EUROPEAN UNION, Regulation (EU) 2023/1113 Of The European Parliament And Of The Council of 31 May 2023 On Informa-tion Accompanying Transfers Of Funds And Certain Crypto-Assets And Amending Directive (EU) 2015/849, Official Jour-nal of the European Union, 9.6.2023, L 150/1.
• EXPATTAXTHAILAND, An Expat’s Guide to Cryptocurrency Tax in Thailand, https://www.expattaxthailand.com/cryptocurrency-tax-thailand/( Erişim Tarihi: 21.10.2024).
• FALCAO, Tatiana/MICHAEL, Bob, Taxation of Cryptocurrencies, Manual for the Control of International Tax Planning, Inter-American Center of Tax Administrations (CIAT), https://ssrn.com/abstract=4193099 (Erişim Tarihi: 05.09.2024).
• FEDERDAL MINISTRY REPUBLIC OF AUSTRIA, Tax Treatment of Cryptocurrencies, https://www.bmf.gv.at/en/topics/taxation/Tax-treatment-of-crypto-assets.html (Erişim Tarihi: 16.10.2024).
• GALANT, N. Vivaldi/HIMAWAN, M. Zefanya/FITIRIYANTI, P. A. Delia/MAHADİIANTO M. Yudi: “Tax Regulations On Cryptocurrency Transactions In Indonesia, Journal of Econo-mics, Technology, and Business, C. 3 (6), 2024, s. 882-890.
• GOLE, Aradhana. Thai Extends VAT Exemption, https://www.vatcalc.com/thailand/thailand-cryptocurrency-exemp-tion/#:~:text=Thailand%20has%20extended%20the%20VAT,by%20the%20Securities%20%26%20Exchange%20Commission ( Erişim Tarihi: 21.10.2024).
• HEAVNN, Cryptocurrency Taxes in Morocco, https://university.heavnn.io/cryptocurrency-taxes-in-morocco/ (Erişim Tarihi: 22.10.2024).
• HERNANDEZ, G. Agustin, Crypto Assets Taxation, Erişim Tarihi: https://wsclegal.com/crypto-assets-taxation/ (Erişim Tarihi: 22.10.2024).
• HRYTSAI, Serhii, “Taxatıon Of Profİts From Operations With “Vir-tual Assets-Legal Analysis Of The Draft Law On Changes, In The Tax Code Of Ukraine”, Scientific Journal Of Polonia Unı-versity, C. 56 (1), 2023, s. 335-344.
• HUANG, R. Hui/DENG, Hui/CHAN, A. F. Lok: “The Legal Nature of Cryptocurrency as Property: Accounting and Taxation Implications”, Computer Law & Security Review, C. 51, 2023, s. 1-48.
• HULKO, Gabor/KIRALY, P. Balint: “Theoretical Issues of Crypto Assets Taxation and the Regulatory Framework of Hungary”, Gubernaculum et Administratio, C.1(27), 2023, s. 203–226.
• HUSSAIN, Hatim: “Reinventing Regulation: The Curious Case Of Taxation Of Cryptocurrencies in India”, NUJS Law Review, C.3, 2017, s. 1-25.
• IMF, Digital Money Across Borders: Macro-Fıinancıial Implications, https://www.imf.org/en/Publications/Policy-Papers/Issues/2020/10/17/Digital-Money-Across-Borders-Macro-Financial-Implications-49823 (Erişim Tarihi: 08.06.2024).
• IMF, Elements of Effective Policies for Crypto Assets. Policy Paper, https://www.imf.org/en/Publications/Policy-Papers/Issues/2023/02/23/Elements-of-Effective-Policies-for-Crypto-Assets-530092 (Erişim Tarihi: 29.05.2024).
• INDIAFILINGS. Crypto Tax in India: Taxation On Cryptocurrency, https://www.indiafilings.com/learn/crypto-tax-in-india-taxation-on-cryptocurrency/ (Erişim Tarihi: 15.10.2024).
• INLAND REVENUE AUTHORITY OF SINGAPORE, IRAS e-Tax Guide GST: Digital Payment Tokens, https://www.iras.gov.sg/media/docs/default-source/e-tax/e-tax-guide_gst_digital-payment-tokens.pdf?sfvrsn=da8cafda_22 (Erişim Tarihi: 12.06.2024).
• JAMAL, Wiwoho/TRINUGROHO, Irwan/KHARISMA, D. Bu-di/SUWADI, Pujiyono: “Cyptocurrency Mining Policy To Protect The Environment”, Cogent Social Sciences, C. 10 (1), 2024, s. 1-16. KJÆRSGAARD, L. Fjord/AUTILIA Arfwidsson: Taxation of Cryp-tocurrencies from the Danish and Swedish Perspectives”, In-tertax, . 47(6-7), 2019, s. 620-634.
• KLEINOVA, Andrea, Cryptocurrencies and Taxes, https://www.crowe.com/cz/news/cryptocurrencies-and-taxes (Erişim Tarihi: 24.10.2024).
• KOINX, Crypto Taxes In Indonesia-Ultimate Tax Guide, https://www.koinx.com/tax-guides/crypto-taxes-indonesia-guide (Erişim Tarihi: 18.10.2024).
• KOPEIKIN, Dmitrii, Taxation of Cryptocurrencies in the Scandina-vian Countries, https://ssrn.com/abstract=4908810 (Erişim Tarihi: 19.09.2024).
• KUCHAROVA, Ivana/PFEIFEROVA Daniela/LORINCZOVA Eni-ko, Specifics of Cryptocurrencies from an Accounting, Tax and Financial View in a Globalized Environment, https://doi.org/10.1051/shsconf/20219203014 (Erişim Tarihi: 19.09.2024).
• KUZHELKO, Kirill, Taxation of individuals holding cryptocurrencies in Europe Comparative analysis of Germany, France and Italy, Master's Programme in Comparative and International Tax Law Master Thesis, Department of Law, 2022. Uppsala Universitet.
• MAHAR, Jahanzeb, Taxation of Cryptocurrency in Pakistan https://scounts.pk/taxation-of-cryptocurrency-in-pakistan/ (Erişim Tarihi: 21.10.2024).
• MARIAN, Omri: “Are Cryptocurrencies Super Tax Havens?”, 112 Mich. L. Rev. First Impressions, C. 38, s. 43-44.
• MARTINCEVIC, Ivana/ SESAR, Vesna/BUNTAK, Kresi-mir/MILOLOZA, Ivan: “Accounting and Tax Regulation of Cryptocurrencies”, Interdisciplinary Description of Complex Systems C. 20(5), 2022, s. 640-661.
• MATHESON, T: “Security Transaction Taxes: Issues and Evidence”. International Tax and Public Finance, C. 19, 2012, s. 884-912.
• MCCLURE, Zac, Crypto Tax Free Countries for 2024, https://tokentax.co/blog/crypto-tax-free-countries (Erişim Ta-rihi: 23.09.2024).
• MCCLURE, Zac, Guide to Crypto taxes in Brazil for 2024, https://tokentax.co/blog/crypto-taxes-brazil (Erişim Tarihi: 17.09.2024).
• MCCLURE, Zac, Guide to Crypto taxes in Canada for 2024, https://tokentax.co/blog/guide-to-crypto-taxes-in-canada (22.10.2024).
• MCCLURE, Zac, Guide to Crypto taxes in Ireland for 2024, https://tokentax.co/blog/crypto-taxes-ireland (Erişim Tarihi: 24.10.2024).
• MCCLURE, Zac, Guide to Crypto taxes in Puerto Rico for 2024, https://tokentax.co/blog/puerto-rico-crypto-tax (11.10.2024).
• MCCLURE, Zac, Guide to Crypto taxes in Singapore for 2024, https://tokentax.co/blog/singapore-crypto-tax (Erişim Tarihi: 11.10.2024).
• MCCLURE, Zac,Guide to Crypto taxes in Italy for 2024, https://tokentax.co/blog/crypto-tax-italy (Erişim Tarihi: 11.10.2024).
• MISRA, Arindam, A Taxman’s guide to taxation of crypto assets , https://arxiv.org/abs/2403.15074 (Erişim Tarihi: 13.08.2024).
• MOLLOY, Benjamin: “Taxing the Blockchain: How Cryptocurrencies Thwart International Tax Policy.” Oregon Review Of Interna-tional Law, C. 20, s. 623-647.
• MORIN, Sarah-Jane: “Tax Aspects of Cryptocurrency”, Practical Tax Lawyer 56”, C. 61, 2018, s. 21-29.
• MOWBRAY, Nicholas C/ KRAMER, A. S, Bitcoin, Virtual Curren-cies, and Digital Assets, Taxes The Tax Magazine, September. https://static1.squarespace.com/static/634dc84d138bce4c612d1351/t/64e8e056103d71714f6744e5/1692983382415/2023.08.25+-Bit-coin%2C+Virtual+Currencies%2C+and+Digital+Assets_by+Andie+Kramer+and+Nick+C+Mowbray+-+printed+by+Wolters+Kluwer.pdf (Erişim Tarihi: 07.10.2024).
• NESSI, Lorena, New Argentina Crypto Law; Declare Assets to Avoid Hefty Tax, https://www.ccn.com/news/crypto/new-argentina-law-declare-crypto-hefty-taxes/ (Erişim Tarihi: 22.10.2024).
• NGUYEN, Hung Ha, Cryptocurrency And Its Legal Status In Vıet-nam, https://vtn-partners.com/news/cryptocurrency-and-its-legal-status-in-vietnam.html (Erişim Tarihi: 16.09.2023).
• NIKOLAENKO, Dimitri, Cryptocurrency Taxes in Latvia, https://www.njordlaw.com/cryptocurrency-taxes-latvia (Eri-şim Tarihi: 24.10.2024).
• OCHOA, J. A. Velasquez/POLO, O. C. Castellanos/ACOSTA, J. C. Cardona/ARBOLEDA, W. A. Restrepo: “Cryptocurrencies: Legal Treatment in Varıous Jurisdictions”, Russian Law Jour-nal, C. XI (2), 2023, s. 54-58.
• OECD, Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard, https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework-and-amendments-to-the-common-reporting-standard.pdf (Erişim Tarihi: 29.05.2024).
• OECD, Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues. https://www.oecd.org/tax/tax-policy/taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.htm (Erişim Tarihi: 05.06.2024).
• OI, Rebecca, Understanding Cryptocurrency Regulations in the Phi-lippines, https://fintechnews.ph/57859/crypto/understanding-cryptocurrency-regulations-in-the-philippi-nes/#:~:text=The%20Philippine%20government%20has%20recently,and%20purchases%20made%20using%20cryptocurrencies. (Erişim Tarihi: 18.10.2024).
• OLVERA, P. D. Nieto, The Crımes Of Tax Fraud And Money Laun-dering And Their Relationship With Cryptocurrencies, DOI:10.5281/zenodo.10864550, (Erişim Tarihi: 10.06.2024).
• ORAL, B. Gediz/YEŞİLKAYA, Yusuf: Kripto Paraların Vergilendiril-mesi, Turkuaz Uluslararası Sosyo-Ekonomik Stratejik Araş-tırmalar Dergisi, C.3(1), s. 78-93.
• ÖZKUL, F. Ulucan/BAŞ, Ece: “Dijital Çağın Teknolojisi Blokzincir Ve Kripto Paralar: Ulusal Mevzuat Ve Uluslararası Standartlar Çerçevesinde Mali Yönden Değerlendirme”, Muhasebe ve Denetime Bakış, C. 60, 2020, s. 57-74.
• PANETTA, Fabio, Caveat emptor does not apply to crypto, https://www.ecb.europa.eu/press/blog/date/2023/html/ecb.blog230105~75d5aee900.en.html (Erişim Tarihi: 23.05.2024).
• PHAM, Thuan, Will Income From Cryptocurrency Be Taxed In Viet-nam? Vietnam briefing note, file:///C:/Users/iibf/Desktop/Will-Income-From-Cryptocurrency-Be-Taxed-In-Vietnam.pdf (Eri-şim Tarihi: 17.10.2024).
• PIRISOMBOON, Punnarat, The Imposition Of Tax On Cryptocur-rencıes, Master Of Laws In Busıness Laws, 2018, Facalty Of Law Thammasat Unıversıty. POKOSKI, Jaiden: “Navigating The Complexities Of Cryptocurrency Taxation”, Florida State University Law Review, C. 51 (3), s. 809-830.
• PwC, Annual Global Crypto Tax Report, https://www.pwc.com/ee/en/press-room/news-and-articles/pwc-global-crypto-tax-report-2024.html (Erişim Tari-hi: 08.062024). QAROUSH, Zaer/ZAKARNEH, Shadi/DAWABSHEH, Ammar: “Cryptocurrencies Advantages and Disadvantages: A Re-view”, International Journal of Applied Sciences and Smart Technologies, C. 4 (1), 2022, s. 1-20.
• REMURA, T. Rahman, How Bitcoins can be taxed in Bangladesh?, https://adv.com.bd/how-bitcoins-can-be-taxed-in-india/ (Eri-şim Tarihi: 24.09.2024). ROMAN, J. Andre: “Bitcoin: Assessing the Tax Implications Associa-ted with the IRS’s Notice Deeming Virtual Currencies Pro-perty”, Review Of Bankıng & Fınancıal Law, C. 34, 2015, s. 451-457.
• ROMANO, Colin: “Policy Forum: The Income Taxation of Crypto Contracts, Canadian Tax Journal , C. 71 (1), 2023, s. 39-57.
• RUE, Tax on Crypto in China, https://rue.ee/blog/crypto-in-china/ (Erişim Tarihi: 21.10.2024). SAIRANI, Pingali/MANDA, V. Kittu: “Taxation of Cryptocurrencies and Non Fungible Tokens”, Osmania Journal of International Business Studies, C. XVII (I), 2022, s. 37-45.
• SARS, SARS’s Stance On The Tax Treatment Of Cryptocurrencies, https://www.sars.gov.za/media-release/6-april-2018-sarss-stance-on-the-tax-treatment-of-cryptocurrencies/ (Erişim Tari-hi: 09.10.2024).
• SHESTAK, Viktor/KISELEVA, Alla/KOLESNIKOV, Yuriy: “Taxa-tion Issues for Digital Financial Assets”, Social Science Com-puter Review, C. XX (X), 2021, s. 1-11.
• SINGH, A. Pratap/SHUKLA Dıvyansh: A Comparative Revıew Of Taxatıon Policies Concerning Cryptocurrencies, Prayagraj Law Review, C. 1(2), 2023, s. 45–52.
• SINGHAL, Kanhaiya: “Critical and Comparative Analysis of Taxa-tion Laws With Respect To Crypto-Currency in India”, Jour-nal of Investment, Banking and Finance, C. 1(1), 2023, s. 56-61.
• SINKOVIC, Z/PRIBISALIC, L, Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax, 1126-1131, MIPRO, 2022, May 23- 27, 2022, Opatija, Croatia.
• SOLODAN, Kateryna; “Legal Regulation Of Cryptocurrency Taxa-tion In European Countries”, European Journal of Law and Public Administration, C. 6 (1), 2019, s. 64-74.
• SUTHERLAND, Abraham: “Cryptocurrency Economics and the Taxation of Block Rewards”, Tax Notes, C. 165 (5), 2019, s. 149-770.
• ŞANLI, Ege/ÇETİNER, Fırat, Usage of Cryptocurrencies For Com-mercial Activities in Turkish Law, https://www.mgc.com.tr/en/cryptos-commercial-usage-in-turkish-law/ (Erişim Tarihi: 16.08.2024).
• TELLER, Arthur, Crypto Tax Guide Germany for 2024: [Kryptowäh-rung Steuer], https://tokentax.co/blog/crypto-taxes-in-germany (Erişim Tarihi: 23.10.2024).
• THE CRYPTONOMIST, Argentina Postpones Crypto Tax Exemption, https://en.cryptonomist.ch/2024/02/01/argentina-postpones-crypto-tax-exemption/ (Erişim Tarihi: 28.09.2024).
• THIEMANN, Andreas, Cryptocurrencies: An Empirical View from a Tax Perspective, JRC Working Papers on Taxation and Struc-tural Reforms, https://joint-research-centre.ec.europa.eu/system/files/2021-08/jrc126109.pdf (Eri-şim Tarihi: 12.06.2024).
• ULYANAVA, Katsiaryna: “Legal Regulation of the Crypto-Currency Taxation, Open Journal for Legal Studies”, C. 1(1), 2018, s. 1-8.
• ÜZÜMCÜ, Rabia/YILDIRIM, Yasin: “Kripto Paraların Hukuki Statü-leri ve Sözleşmeler İçerisindeki Yerleri”, Süleyman Demirel Üniversitesi Vizyoner Dergisi, C. 13(3), s. 271-291.
• WAERZEGGERS, C/AW, I/CHENG, J, Taxing Stablecoins”, Interna-tional Monetary Fund Fintech Note, https://www.imf.org/en/Publications/fintech-notes/Issues/2023/05/25/Taxing-Stablecoins-528041 (Erişim Tarihi: 30.05.2024).
• WIMMER, Florian, Crypto Tax Guide Spain 2024: Complete Instruc-tions, https://www.blockpit.io/tax-guides/crypto-tax-spain (23.10.2024).
• WIMMER, Florian, Crypto Tax UK: Ultimate Tax Guide for 2024 [HMRC Rules], https://www.blockpit.io/tax-guides/crypto-tax-united-kingdom-hmrc (Erişim Tarihi: 14.10.2024).
• WIMMER, Florian, Crypto Taxes Belgium: Advanced Guide 2024 [SPF Rules], https://www.blockpit.io/tax-guides/crypto-tax-bel-gium#:~:text=Capital%20gains%20for%20individual%20investors,a%20flat%20tax%20of%2033%25 (Erişim Tarihi: 23.10.2024).
• WIMMER, Florian, Crypto Taxes France: Complate Tax Guide [2024], https://www.blockpit.io/tax-guides/crypto-tax-france (Erişim Tarihi: 23.10.2024).
• WIMMER, Florian, Crypto Taxes in Switzerland 2024: The Ultimate Guide. https://www.blockpit.io/tax-guides/crypto-tax-guide-switzerland (Erişim Tarihi: 23.10.2024).
• WISEMAN, S. A, Property or Currency? The Tax Dilemma Behind Bitcoin”. Utah Law Review, 2, 417–440. https://dc.law.utah.edu/ulr/vol2016/iss2/5 (Erişim Tarihi: 10.06.2024).
• WOOCK, Kurt, Crypto Taxes: How They Work and 2024 Rates, https://www.nerdwallet.com/article/investing/crypto-tax-rate (Erişim Tarihi: 10.10.2024).
• WORLD BANK, Cryptocurrencies and Blockchain, https://documents1.worldbank.org/curated/en/293821525702130886/pdf/Cryptocurrencies-and-blockchain.pdf (Erişim Ta-rihi: 10.06.2024).
• WRONKA, Christoph: “Crypto‑Asset Regulatory Landscape: A Comparative Analysis Of The Crypto-Asset Regulation in The UK And Germany”, Journal of Asset Management, C. 25, 2024, s. 417-426.
• YERELİ, A. Burçin/ORKUNOĞLU-ŞAHİN, Işıl Fulya, Cryptocur-rencies and Taxation, 5 th International Annual Meeting of Sosyoekonomi Society, https://orcid.org/0000-0002-8746-6756) (Erişim Tarihi: 10.06.2024).
• ZENGİN, Burcu/ KOCOGLU Sahnaz: “Cryptocurrency Market And Tax Regulatıons In Turkey: An Analysıs In The European Emergıng Economy”, Journal of Finance and Financial Law C. 3(35), 2022, s. 83-106.