Criptomonedele și impozitarea: implicații contabile și juridice

Abstract

Digital currencies provide multiple opportunities for attractive businesses, offering investments and secure transactions through blockchain. Additionally, they can be owned and traded without restrictions on quantity or amount, both by individuals and legal entities, thus simplifying and diversifying payment processing. At the same time, digital payments are vulnerable to cyberattacks, which can affect the confidentiality of personal data. The most well-known virtual currency is Bitcoin, invented in 2008 by Satoshi Nakamoto and published in 2009. It opens a new path toward the digital payment system, where peer-to-peer payments can be made almost instantly. Bitcoin has seen a sharp increase, and by eliminating transaction costs and intermediary control, it has encouraged more individuals and businesses to use this cryptocurrency. The purpose of this paper is to present the emergence, nature, regulations, advantages, and disadvantages of cryptocurrencies, as well as their taxation. CZU: 336.747.5:004.056.55; JEL: M40