Criptomoneda: perspective legale, contabile și fiscale

Abstract

OCDE recognizes the implications of interpretive mismatches of the nature of cryptocurrency and the importance of harmonizing them among states. The state must provide its citizens with fiscal and legal stability for the actual economic recovery, where cryptocurrency tends to occupy an increasingly high position in the top of financial interests. The research question is whether today a company can operate with cryptocurrency and be sure of its legal, accounting and tax effects? The research methods used are document analysis and case study. The result confirms that the field of cryptocurrency transactions is currently insufficiently regulated. JEL: M41, M48, F30.