Özet:

The digital economy produces its elements. The most important elements are the coins/assets produced in digital or virtual environments, which cannot be fully conceptualised. In terms of taxation, the most important issues are the definition of these assets, the determination of a term that everyone generally agrees on, and the classification of these assets. This study aims to find the current crypto asset definition, classification, and taxation situation. For this purpose, Turkey and various country implementations and OECD recommendations were examined. A unity of terminology has yet to be reached on this issue, and the term virtual currency was used for these assets in the report published by the OECD in October 2020. As a result of this study, it is found that there is no still unity of implementation in terms of the taxation of these virtual assets, which are still considered illegal in some countries.

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