إشكالية جباية العملات المشفرة : البتكوين نموذجا : دراسة حالة بعض الدول الأنجلوساكسونية

الملخص EN

The study aimed to shed light on the tax treatment of crypto currencies, especially Bitcoin, because of the great challenges posed by the latter to the economies of countries, especially in light of the large and unprecedented rise in the value of these currencies against the dollar and the euro, which prompted countries that recognize them as assets and property to impose tax measures that would subject crypto currency users and investors to compliance with them by imposing sanctions on violators, and due to the nature of the study we relied on the descriptive approach, the analytical approach and the case study approach.

the study concluded that the absence of supervisory and decentralized has made the process of imposing tax on Bitcoin and crypto currencies a major challenge, especially in the process of collecting them due to high speculation in this type of currency.