Artikel

Taxing bitcoin transactions under Polish tax law

Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment. Bitcoins are one of such currencies and their popularity in Europe and in Poland has been growing. Hence it is a good time to consider to what extent Polish law is prepared to face the phenomenon and what potential problems may arise from it for the judicial system. The main objective of the paper is to analyse Polish tax regulations in the context of bitcoin transactions, as broadly understood.

Sprache
Englisch

Erschienen in
Journal: Comparative Economic Research. Central and Eastern Europe ; ISSN: 2082-6737 ; Volume: 18 ; Year: 2015 ; Issue: 3 ; Pages: 139-152 ; Warsaw: De Gruyter

Klassifikation
Wirtschaft
Thema
bitcoin
tax
transactions
polish tax law
virtual currency
digital currency
PIT
CIT
VAT
PCC
bitcoin

Ereignis
Geistige Schöpfung
(wer)
Kowalski, Patryk
Ereignis
Veröffentlichung
(wer)
De Gruyter
(wo)
Warsaw
(wann)
2015

DOI
doi:10.1515/cer-2015-0025
Handle
Letzte Aktualisierung
20.09.2024, 08:23 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Kowalski, Patryk
  • De Gruyter

Entstanden

  • 2015

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