Análisis sobre las transacciones comerciales del Bitcoin dentro del sistema tributario colombiano

Abstract

This research is the product of a study on cryptocurrencies, mainly Bitcoin, taking into account that the commercial use of this type of currency moves millions of dollars daily throughout the world and has had rapid growth in Colombia, despite the fact that Its regulation is causing debates in commercial, fiscal and tax, as well as legal matters. The foregoing since Bitcoin has become the materialization of a monetary experiment that aims to become a monetary instrument.This document analyzes the commercial transactions in Bitcoin against tax avoidance and avoidance in Colombia; For this purpose, a brief review of the history of the currencies will be carried out until reaching virtual currencies, secondly, an introduction to the regulatory framework on which commercial transactions in Colombia and bitcoin are currently based, to finish with the study. detailed of the problems of this currency.