Accounting and Tax Specifics Regarding Cryptocur

Ionela Cornelia Cioca ()
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Ionela Cornelia Cioca: “1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 896-901

Abstract: The purpose of the work is to analyze the main fiscal and accounting aspects of the cryptocurrency transaction. The main objectives considered were the theoretical presentation of the cryptocurrency concept, their treatment, the presentation of the most used cryptocurrencies. It continues with the presentation from the fiscal point of view of the aspects regarding the taxation of these types of transactions. Accounting for cryptocurrency operations is the next issue addressed.

Keywords: cryptocurrency; blockchain; accounting; tax (search for similar items in EconPapers)
JEL-codes: M41 Q40 Q56 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:896-901

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