Jurisprudential review of valuation in cryptocurrencies
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

Jurisprudential review of valuation in cryptocurrencies

Document Type : Original Article

Authors
Assistant Professor, Imam Sadiq University, Tehran, Iran
Abstract
The first spark of the concept of virtual money, meaning encrypted money, was proposed in 1998 in order to facilitate financial affairs and create money without the presence of intermediaries (banks) and by people in the community. A new type of electronic money was proposed, which used a computer encryption method to control the production of money and conduct transactions without intermediaries and central authorities. Considering the development of virtual space and its functions in human life, there may be no escape from the use of virtual money, and it is necessary for economic policymakers to have a clear understanding of virtual money in the regulation and formulation of regulations and to adopt policies for virtual and real economic communication. . In this article, while recognizing the position of cryptocurrencies in the world economy, the juridical and legal analysis of finance as one of the important conditions of commercial transactions has been discussed in relation to cryptocurrencies. Also, the innovative aspect of the upcoming research is the discussion of the taxation of cryptocurrencies from different perspectives on taxation. Some limit wealth to the external object, some consider it pure credit, and some consider it abstract. In this research, which was formed by descriptive and analytical method, the effort is to explain the lack of difference in credibility and abstractness of the concept of finance in the realization of cryptocurrency finance.
Keywords
Subjects

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