الف) منابع فارسی
قوانین و مقررات
1. تصویبنامه شماره 58144/ت55637هـ هیئت وزیران مورخ 13/05/1398.
2. سند چارچوب سیاستگذاری و تنظیمگری بانک مرکزی جمهوری اسلامی ایران در حوزه رمزپولها، 1403.
3. قانون مالیاتهای مستقیم مصوب 1366 با اصلاحات 1394.
مقاله
4. الهیاریفرد، علی و خیرالله پروین، «تنظیمگری مالیات بر ارزش افزوده و سوداگری رمزارزها در اتحادیه اروپا»، مجله حقوقی دادگستری، د. 88، ش. 126، 1403، صص. 139–165 10.22106/jlj.2024.2000811.5268
5. ساورایی، پرویز، «شناخت رمزارز و چالشهای پیشروی نظامهای حقوقی»، فصلنامه تحقیقات حقوقی، د. 25، (ویژهنامه حقوق و فناوری)، 1401، صص. 113–142. 10.52547/jlr.2022.228506.2293
6. عرفی، مسعود، مهدی عرفی و احمد پورابراهیم، «ارزیابی فرار مالیاتی از طریق داد و ستد رمزارزها در فقه و حقوق ایران»، پژوهشهای حقوقی، انتشار آنلاین 1404. مقاله الکترونیکی e231830.10.48300/jlr.2025.531958.2969
References:
Books
1. Dewey, Josias N., ed. Blockchain & Cryptocurrency Regulation. 7th ed. London: Global Legal Group, 2025.
2. Jeegers, Thomas, Understanding Crypto Fundamentals: Value Investing in Cryptoassets and Management of Underlying Risks, 1st ed., Berkeley, CA: Apress, 2023, p. 76.
Journal Articles and Book Chapters:
3. Ahmet Burçin Yereli, Işıl Fulya Orkunoğlu, "Cryptocurrencies and Taxation”, 5th International Annual Meeting of Sosyoekonomi Society, 2018. Available at: https://www.researchgate.net/publication/340210271_Cryptocurrencies_and_Taxation (Accessed: December 7, 2024).
4. Allahyari-Fard, Ali; Parvin, Khairallah, “ Investigating the Regulation of Value Added Tax and Capital Gain Tax of Cryptocurrencies in the European Union ”, The Judiciary Law Journal, Vol. 88, No. 126, 2024, pp. 139–165. (in Persian)
5. Breuer, Almut. "Chapter 14: The challenges of DAC5: access to anti-money-laundering information by tax authorities - taxation is no crime fighting!". In Exchange of Information in the EU, (Cheltenham, UK: Edward Elgar Publishing, 2024). https://doi.org/10.4337/9781035314560.00023/
6. Claudio Cipollini, “DAC8 and Extraterritoriality: How to Enforce Compliance for non-EU Operators”, EC Tax Review, Vol. 33, Issue 1 (2024), pp. 19-32. https://doi.org/10.54648/ecta2024003/
7. Dumitrescu, George Cornel, “Bitcoin: A Brief Analysis of the Advantages and Disadvantages,” Global Economic Observer, Vol. 5, No. 2, 2017, pp. 63–71.
8. Lashkari, Bahareh, and Petr Musilek. “A Comprehensive Review of Blockchain Consensus Mechanisms.” IEEE Access, vol. 9, 2021. pp. 43620-43652. DOI: 10.1109/ACCESS.2021.3065880
9. Li, Yannan, Guomin Yang, Willy Susilo, Yong Yu, Man Ho Au and Dongxi Liu, “Traceable Monero: Anonymous Cryptocurrency with Enhanced Accountability,” IEEE Transactions on Dependable and Secure Computing, vol. 18, no. 2, 2021, pp. 679–691. DOI: 10.1109/TDSC.2019.2910058.
10. Miglietti, Cynthia, et al. “Bitcoin, Litecoin, and the Euro: An Annualized Volatility Analysis”, Studies in Economics and Finance, vol. 37, no. 2, 2020, pp. 229–242. DOI: 10.1108/SEF-02-2019-0050.
11. Orfi , Masoud; , Mehdi , Orfi ; Ahmad, Pour-Ebrahim, “ Evaluating Tax Evasion through Cryptocurrency Transactions in Islamic Jurisprudence and Iranian Law”, Legal Research Studies, 2025, Electronic Article e231830. DOI: 10.48300/jlr.2025.531958.2969 (in Persian)
12. Rajabi, Abolghasem. Virtual Currency: Legislation in Different Countries and Proposals for Iran. Iranian Parliament Research Center.2018. Available at: https://www.sid.ir/paper/791284/fa#downloadbottom (Accessed: October 21, 2024) (in Persian)
13. Savarayi, Parviz, “Understanding Cryptocurrencies and the Challenges Facing Legal Systems”, Quarterly Journal of Legal Research, Vol. 25 (Special Issue on Law and Technology), 2023, pp. 113–142. DOI: 10. 52547/ jlr. 2022. 228506. 2293. (in Persian)
14. Sheikh, Husneara, Rahima Meer Azmathullah and Faiza Rizwan, “Proof-of-Work vs. Proof-of-Stake: A Comparative Analysis and an Approach to Blockchain Consensus Mechanism,” International Journal for Research in Applied Science & Engineering Technology, Vol. 6, No. 12, 2018, pp. 786–791.
15. Wahby, Riad S., Dan Boneh, Christopher Jeffrey, and Joseph Poon “An Airdrop that Preserves Recipient Privacy” In Financial Cryptography and Data Security, edited by Joseph Bonneau & Nadia Heninger, Lecture Notes in Computer Science, vol. 12059, Cham: Springer International Publishing, 2020, pp. 444–463. DOI: 10.1007/978-3-030-51280-4_24.
16. Webb, Nick. “A Fork in the Blockchain: Income Tax and the Bitcoin/Bitcoin Cash Hard Fork.” North Carolina Journal of Law & Technology, vol. 19, no. 4, 2018. pp. 283-311. Available at:
17. Zetzsche, Dirk A., Annunziata, Filippo , Arner W., Douglas. Buckley, Ross P., “The Markets in Crypto-Assets Regulation (MICA) and the EU Digital Finance Strategy” (November 5, 2020). European Banking Institute Working Paper Series No. 2020/77, University of Luxembourg Law Working Paper Series No. 2020-018, University of Hong Kong Faculty of Law Research Paper No. 2020/059. Available at:
18. Zhang, Zongyang, Weihan Li, Haitao Liu, and Jianwei Liu. “A Refined Analysis of Zcash Anonymity.” IEEE Access, vol. 8, 2020, pp. 31845–31853, DOI: 10.1109/ACCESS.2020.2973291
Regulations
19. Code Général des Impôts (CGI). Available at:
20. Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von sonstigen Token, 2022/0493899. Available at:
https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2022/05/2022-05-09-einzelfragen-zur-ertragsteuerrechtlichen-behandlung-von-virtuellen-waehrungen-und-von-sonstigen-token-bmf-schreiben.pdf?__blob=publicationFile&v=1 (Accessed: December 17, 2024).
21. European Commission. 2022. Proposal for a Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation. COM(2022) 707 final, 2022/0413 (CNS). Brussels, December 8, p. 8. Available at: https://taxation-customs.ec.europa.eu/document/download/346cc4d6-ee00-456d- b67e-a01fa3a482ab_en?filename=COM_2022_707_1_EN_ACT_part1_v8.pdf (Accessed: December 10, 2024).
22. European Commission. Proposal for a Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation. COM(2022) 707 final, 2022/0413 (CNS), pp. 33-34.
23. EU Taxation and Customs Union, DAC8: Directive on Administrative Cooperation (tax transparency for crypto-assets), Available at: https://taxation-customs.ec.europa.eu/ (Accessed: December 4, 2024).
24. European Parliament resolution of 4 October 2022 on the impact of new technologies on taxation: crypto and blockchain (2021/2201(INI) T9-0335/2022. Available at: https://www.europarl.europa.eu/doceo/document/TA-9-2022-0335_EN.html (Accessed: December 9, 2024).
25. HMRC internal manual Cryptoassets Manual, 21 August 2023. https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto20000 (Accessed: December 14, 2024).
26. Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio, Artículo 30. Available at: https://www.boe.es/buscar/pdf/1991/BOE-A-1991-14392-consolidado.pdf (Accessed: December 25, 2024).
27. Ley 35/2006, de 28 de noviembre, Impuesto sobre la Renta de las Personas Físicas (IRPF). Available at: https://www.boe.es/buscar/pdf/2006/BOE-A-2006-20764-consolidado.pdf (Accessed: December 23, 2024).
28. Ministerio de Justicia Publicaciones, Criminal Code (2016). Available at: https://www.mjusticia.gob.es/es/AreaTematica/DocumentacionPublicaciones/Documents/Criminal_Code_2016.pdf (Accessed: December 25, 2024).
Tax Rates and Administrative Guidance of Various Countries
29. Agencia Tributaria, Compra y venta de monedas virtuales: tributación en el IRPF del inversor. Available at:
30. Austria Federal Ministry of Finance, Tax treatment of cryptocurrencies. Available at: https://www.bmf.gv.at/en/topics/taxation/Tax-treatment-of-crypto-assets.html (Accessed: December 23, 2024).
31. Bénéfices industriels et commerciaux (BIC) : régime réel d’imposition. https://entreprendre.service-public.fr/vosdroits/F32919 (Accessed: December 16, 2024).
32. Bulletin Officiel des Finances Publiques, 02/09/2019 : RPPM - Création d'un régime fiscal spécifique applicable aux cessions d'actifs numériques réalisées à titre occasionnel, directement ou indirectement, par les particuliers (loi n° 2018-1317 du 28 décembre 2018 de finances 2019. Available at:
33. Capital Gains Tax: what you pay it on, rates and allowances. https://www.gov.uk/capital-gains-tax/rates (Accessed: December 14, 2024).
34. Cabinet Approval No. 58144/T55637H dated August 4, 2019. (in Persian)
35. Central Bank of the Islamic Republic of Iran, Policy and Regulatory Framework for Crypto-assets (Cryptocurrencies), 2024. (in Persian)
36. Declaración informativa sobre monedas virtuales situadas en el extranjero. Available at:
37. Direct Taxes Act (1966, as amended in 2015). (in Persian)
38. Einkommensteuergesetz (EStG), § 32a Einkommensteuertarif. Available at: https://www.gesetze-im-internet.de/estg/EStG.pdf (Accessed: December 17, 2024).
39. Gewerbesteuergesetz - GewStG, § 1 Unbeschränkte Steuerpflicht. Available at: https://www.gesetze-im-internet.de/gewstg/GewStG.pdf (Accessed: December 22, 2024).
40. How Inheritance Tax works: thresholds, rules and allowances. https://www.gov.uk/inheritance-tax (Accessed: December 14, 2024).
41. Projet de loi de finances pour 2025, Article 14. Available at: https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi.pdf (Accessed: December 16, 2024).
42. Solidaritätszuschlaggesetz 1995 (SolzG 1995), § 4 Zuschlagsatz. Available at: https://www.gesetze-im-internet.de/solzg_1995/SolzG_1995.pdf (Accessed: December 17, 2024).
43. UK Capital Gains Tax allowances. https://www.gov.uk/capital-gains-tax/allowances (Accessed: December 14, 2024).
44. UK Income Tax rates and Personal Allowances. https://www.gov.uk/income-tax-rates (Accessed: December 14, 2024).
45. UK VAT rates for goods and services. https://www.gov.uk/vat-rates#: ~:text= VAT%20rates%20for%20goods%20and%20services&text=The%20standard%20rate%20of%20VAT,stamps%2C%20financial%20and%20property%20transactions. (Accessed: December 14, 2024).
46. Tax Administration Training, Research and Planning Center, “Theoretical Foundations of Cryptocurrency Taxation: International Experiences and Emerging Challenges,” Research Deputy of the Iranian National Tax Administration, 2023, available at:
https://taxresearch.ir/rdsm_report.php?slc_lang=fa&sid=1&mod=report_profile&rep_id=339&rds_id (last visited 25/02/2026) (in Persian).
Websites
47. Namztohoto, Haraši. “Myth, Machinery and Cryptocoin Avarice.” Wizzion, 2013. Available at: https://wizzion.com/data/80.cryptocoin-avarice.pdf (Accessed: October 13, 2024).
48. Post, Dennis and Claudio Cipollini, “The DAC8 Proposal and the Future of Crypto-Asset Reporting: Some Preliminary Thoughts,” Kluwer International Tax Blog, January 9, 2023. Available at:
