Scopus
🔓 Açık Erişim YÖKSİS Eşleşti
Taxation of Crypto Assets: The Example of U.S. Federal Income Tax
Annales De La Faculte De Droit D Istanbul · Mayıs 2024
YÖKSİS Kayıtları
Taxation of Crypto Assets: The Example of U.S. Federal Income Tax
Annales de la Faculté de Droit d’Istanbul · 2024 TR DİZİN
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Makale Bilgileri
DergiAnnales De La Faculte De Droit D Istanbul
Yayın TarihiMayıs 2024
Scopus ID2-s2.0-85198544956
Erişim🔓 Açık Erişim
Özet
Crypto assets are one of the important milestones of digitalization. They have created paramount problems related to tax systems. The United States, which was one of the first countries where these assets became widespread, gained experience with the regulations it introduced. Observing these experiences and making inferences for similar regulations to be made in Türkiye is the main objective of this article. Judicial decisions and doctrinal studies in US law on the subject are examined, and the activities of the US Internal Revenue Service are explained. It should be said that although the United States began regulations roughly ten years ago, there is no undisputed solution for the taxation of crypto assets in the country. Still, some inferences could be made from the United States experience. One of the main results reached is that tax regulations regarding crypto assets should not impose heavy burdens and financial duties on taxpayers. It has been concluded that laying a withholding responsibility on intermediary institutions such as crypto asset exchanges or a transaction tax with a small percentage is an important tool in ensuring tax compliance. Consulting experienced crypto asset users and intermediary institutions will be a crucial step while conducting a regulatory impact analysis.
Yazarlar (2)
1
Muhammet Durdu
ORCID: 0000-0003-4912-4410
2
Ümit Süleyman Üstün
ORCID: 0000-0003-0710-3312
Anahtar Kelimeler
Coinbase case
Crypto assets
digital money
income tax
IRS
Kurumlar
Necmettin Erbakan Üniversitesi
Meram Turkey
Selçuk Üniversitesi
Selçuklu Turkey
Metrikler
1
Atıf
2
Yazar
5
Anahtar Kelime