چکیده:
Cryptocurrency mining is an important issue that has attracted the government’s and people’s attention to itself in recent years, and many people are active in this field. Despite the various activities in this field, the mentioned industry has not yet been legally recognized, and because of the absence of this legislation, many misfortunes and concerns have emerged. Considering this necessity and for relieving the concerns and ambiguities existing for the legislator, the present research seeks to jurisprudentially and legally investigate the ongoing problems in the legalization of cryptocurrency mining including “the nature of the cryptocurrency mining activity”, “the unnecessariness of mining”, “appointment of the mining legislator official” and “the feasibility for levying tax for mining”. The concluding element of the present research can be summarized in jurisprudential terms in “not amounting the mining activity to gambling”, “amounting the mentioned activity to reward”, “mining efficiency in terms of its necessity for protecting the network safety and the possibility for earning foreign currency incomes” and “not raising any doubt about weakening the Islamic system and sovereignty of the aliens”. In legal terms, the present study states that the legalization of cryptocurrency mining requires some changes in the Monetary and Banking Act, passed in 1980, and in tax levy terms, the aforesaid activity is included in Articles 93 and 94 of Direct Taxation Act, passed in 1987.
خلاصه ماشینی:
Scientific Quarterly of Islamic Economics and Banking, Issue 41, Winter 2022 - Pages 307-333 Jurisprudential-Legal Inquiry into the Issue of Regulating Cryptocurrency Mining Article Type: Promotional Mehdi Madadi 1 Date Received: 2022/05/27 Date Accepted: 2022/08/11 Abstract Mining of cryptocurrencies is one of the important and newly emerged issues that has attracted the attention of the government and the people in recent years.
To answer this question, two sub-questions must be considered; first, 'From the perspective of jurists, what obstacles does the regulation of cryptocurrency mining face?' and second, 'From the perspective of current laws and the capacities of the legal system, what obstacles does the regulation of cryptocurrency mining face?' Given the theoretical nature of the research, it seeks, through an analytical approach based on the library method, while clarifying the basic concepts and terms of the research and relying on interpretation and reasoning throughout the study, to first consider the jurisprudential hardships of regulating cryptocurrency mining; including suspicions such as 'the gambling-like nature' of the mining process, 'ambiguity and unknown nature,','harmfulness,','a tool for the dominance of foreigners,' and 'the suspicion of weakening the Islamic system' through the act of mining, and 1 1 Mining Scientific Quarterly of Islamic Economics and Banking, Issue Twenty-One, Winter 2022 309 After that, legal challenges such as "finding a supervisor for regulation," "the position of mining in monetary and banking laws," "the possibility of taxation on mining," and "the position of mining in environmental laws" will be analyzed.
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