Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/184367 
Year of Publication: 
2015
Citation: 
[Journal:] Comparative Economic Research. Central and Eastern Europe [ISSN:] 2082-6737 [Volume:] 18 [Issue:] 3 [Publisher:] De Gruyter [Place:] Warsaw [Year:] 2015 [Pages:] 139-152
Publisher: 
De Gruyter, Warsaw
Abstract: 
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.
Subjects: 
bitcoin
tax
transactions
polish tax law
virtual currency
digital currency
PIT
CIT
VAT
PCC
bitcoin
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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