Özet:

In recent days while covering a lot of places being considered by some countries in the economic agenda Bitcoin activities legally, is seen as an illegal activity in Turkey. The most important feature is that it is not possible to determine the amount of the transaction made because it is a closed box like tax havens. Bitcoin has become even more valuable in terms of investors, especially since Bitcoin has gained tremendous luck in recent days and transactions with Bitcoin can not be recorded, thus avoiding financial controls. Furthermore, the limited number of Bitcoins keeps this virtual money (crypto money) away from the effects of inflation, and the fact that the developing countries’ local currencies are less stable against Bitcoin and are unfit to financial crises have made Bitcoin a very attractive alternative. Defined as an investment or payment instrument by many economists, Betcoin has just begun to multiply by day, contrary to these rhetoric, because of the 1,700 per cent gain in 2017. Many world countries have therefore opted for Bitcoin as a legal process. Thus, the transactions made by Bitcoin can be recorded under the transactions made with the tax on the issue has brought the issue. This work will include the definition and development of Bitcoin, its features and operation, its advantages and disadvantages. Moreover, Turkey is subject to taxation in the special Bitcoin elements which will be considered as income and taxed in what form that will be discussed.

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