Bitcoin – zagadnienia prawno-podatkowe

Judyta Przyłuska-Schmitt

doi:10.31743/ppe.12731

Bitcoin - legal and tax issues

Judyta Przyłuska-Schmitt

The John Paul II Catholic University of Lublin , Poland
https://orcid.org/0000-0002-5320-2410

DOI: https://doi.org/10.31743/ppe.12731

Abstract

The rapid development of global virtual currencies means that the issue of their legal regulation becomes a necessity. The Bitcoin system cannot be shut down or prohibited, therefore more and more countries focus on the “forced” acceptance of this type of payment in commercial transactions. However, their approach to the issue of an alternative currency varies. Depending on the degree of involvement of individual countries, adapting regulations to the modern monetary system looks like a major challenge. The aim of the article is to present the attitude of selected countries towards virtual currencies, especially bitcoin and related legal and tax regulations. The next part of the article focuses on interpretations of Polish taxes. The number of interpretative querries submitted shows that the problem of the legal use of such currencies must be resolved.

Keywords:

Bitcoin, virtual currencies, legal use, tax regulation

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