Özet:

Cryptocurrencies are a decentralized cash system that does not need a safe place. These currencies that cannot be physically obtained are not dependent on any authority or central bank, so there is no printing process. They have their own cryptographic algorithms and thus are produced as a result of solving these algorithms. This money making business is called mining. Mining is done in exchange for a certain amount of cryptocurrency, which is received as a reward at the end of the cryptocurrency creation process. As in many countries of the world, no legal regulation has been made regarding crypto currency mining in Turkey. The absence of these regulations has also led to controversy over the use of mining devices. While some countries have banned mining completely, many countries have allowed mining even though there is no regulation. Beyond trading or taxing cryptocurrencies in this study, only mining activities and legal aspects of mining devices are discussed. At the end of the study, determinations and evaluations were made about what legislation can be applied regarding different legal regulations about crypto money production devices in Turkey.

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