Abstract:

With the development of Internet technology and personal computers, the development of e-commerce and increased applications, the production and widespread use of mobile phones and smartphones, the worldwide crypto currencies have emerged and become widespread. Although there is a wide variety of cryptographic currencies in the world, these crypto currencies are the most well-known bitcoin. Bitcoin; it is also expressed as cryptographic currency, virtual money, electronic money, digital money or e-money, due to the fact that the payments can be made electronically, it has provided efficiency and advantage in the process of decreasing transaction costs and speed. In many countries, the number of companies dealing with bitcoin is increasing rapidly, and bitcoin is becoming widespread in terms of investment. Increasing interest especially use of bitcoin from crypto currencies has necessitated the examination and examination of accounting, tax and law dimensions. In this context, the aim of this study, giving information about the operation and properties of bitcoin from crypto currencies, is to undertake assessment of the recognition of bitcoin transactions in Turkey.

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