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...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2015-09-01
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| Series: | Comparative Economic Research |
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| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/7076 |
| _version_ | 1819109424919216128 |
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| author | Patryk Kowalski |
| author_facet | Patryk Kowalski |
| author_sort | Patryk Kowalski |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-22T03:25:37Z |
| format | Article |
| id | doaj.art-8e52c974689d4a17bf160029ba5cf0f0 |
| institution | Directory Open Access Journal |
| issn | 1508-2008 2082-6737 |
| language | English |
| last_indexed | 2024-12-22T03:25:37Z |
| publishDate | 2015-09-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Comparative Economic Research |
| spelling | doaj.art-8e52c974689d4a17bf160029ba5cf0f02022-12-21T18:40:36ZengLodz University PressComparative Economic Research1508-20082082-67372015-09-0118313915210.1515/cer-2015-00257076Taxing Bitcoin Transactions Under Polish Tax LawPatryk Kowalski0University of Lodz, Faculty of Law and Administration, Department of Financial LawRecent 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.https://czasopisma.uni.lodz.pl/CER/article/view/7076bitcointaxtransactionspolish tax lawvirtual currencydigital currencypitcitvatpcc |
| spellingShingle | Patryk Kowalski Taxing Bitcoin Transactions Under Polish Tax Law Comparative Economic Research bitcoin tax transactions polish tax law virtual currency digital currency pit cit vat pcc |
| title | Taxing Bitcoin Transactions Under Polish Tax Law |
| title_full | Taxing Bitcoin Transactions Under Polish Tax Law |
| title_fullStr | Taxing Bitcoin Transactions Under Polish Tax Law |
| title_full_unstemmed | Taxing Bitcoin Transactions Under Polish Tax Law |
| title_short | Taxing Bitcoin Transactions Under Polish Tax Law |
| title_sort | taxing bitcoin transactions under polish tax law |
| topic | bitcoin tax transactions polish tax law virtual currency digital currency pit cit vat pcc |
| url | https://czasopisma.uni.lodz.pl/CER/article/view/7076 |
| work_keys_str_mv | AT patrykkowalski taxingbitcointransactionsunderpolishtaxlaw |