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ARTICLE · 02 MAY 2018

Bitcoin'in Yasal Mevzuat Karşisindaki Durumu

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Elektronik ticaretin yükselişi ve teknolojideki ilerlemeler ile birlikte son dönemlerde yeni ödeme sistemleri üzerinden kullanılan ve popülerliği giderek artan para birimlerinden biri de Bitcoin'dir.

TurkeyTechnology
Yunus Elmas
Yunus Elmas
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ÖZET

Elektronik ticaretin yükselişi ve teknolojideki ilerlemeler ile birlikte son dönemlerde yeni ödeme sistemleri üzerinden kullanılan ve popülerliği giderek artan para birimlerinden biri de Bitcoin'dir.

Makalemizde, Bitcoin sistemi Türkiye açısından yasal mevzuat çerçevesinde değerlendirmeye tabi tutularak Bitcoin ile ödeme kabul edecek olan şirketlerin ihtiyatlı davranmasını teminen açıklamalarda bulunulacaktır.

Anahtar Kelimeler: Bitcoin, Dijital Para, Ödeme Araçları, MASAK, BDDK, SPK, T.C. Merkez Bankası, Mali Mevzuat.

GİRİŞ

Elektronik ticaretin yükselişi ve teknolojideki ilerlemeler yeni ödeme sistemlerinin kullanımının ortaya çıkmasında önemli rol oynamaktadır. Bu gelişmeler ile birlikte son dönemlerde yeni ödeme sistemleri üzerinden kullanılan ve popülerliği giderek artan para birimlerinden biri de dijital kriptolu para birimi (cryptocurrency) olan Bitcoin'dir. Bitcoin, ülkeler, bankalar ya da herhangi bir kuruluşa/otoriteye bağlı olmaksızın,

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