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İnternet teknolojisinin ve kişisel bilgisayarların gelişmesi, e-ticaretin gelişmesi ve uygulamalarının artması, mobil telefonlar ve akıllı telefonların üretilmesi ve yaygın olarak kullanılmasıyla birlikte dünya çapında kullanılan kripto para birimleri ortaya çıkmış ve yaygınlaşmıştır. Dünyada çok çeşitli kriptografik para birimi bulunmakla birlikte bu kripto para birimlerinden en çok bilineni bitcoindir. Bitcoin; kriptografik para, sanal para, elektronik para, dijital para ya da e-para şeklinde de ifade edilmekte olup, ödemelerin elektronik olarak yapılabilmesi nedeniyle işlem maliyetlerinin düşmesi ve hız noktasında etkinlik ve avantaj sağlamıştır. Birçok ülkede bitcoin ile işlem yapan şirket sayısı hızla artmakta, yatırım anlamında da bitcoin yaygın hale gelmektedir. Kripto para birimlerinden özellikle bitcoine olan ilginin artması ve kullanımının yaygınlaşması muhasebe, vergi ve hukuki boyutlarının da incelenmesini ve irdelenmesini gerekli kılmıştır. Bu bağlamda bu çalışmanın amacı; kripto para birimlerinden bitcoinin işleyişi ve özellikleri hakkında bilgi vererek, Türkiye’de bitcoin işlemlerinin muhasebeleştirilmesi hakkında değerlendirmelerde bulunmaktır.
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.
With the development of Internet technology and personal computers, the development of e-commerce and increased applications, the production and widespread use of mobile telephones and smart phones, 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 ,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.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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