معرفت اقتصاد اسلامی

Today, there is an increasing tendency towards the emerging and innovative phenomenon of cryptocurrencies and their transactions. Using the analytical method, this article examines the taxation of cryptocurrencies with regard to the desire of wise people (riqbat-e- Oghala). The question is whether cryptocurrencies should be taxed to make the transactions based on them correct? According to the findings, the mere existence of a general desire of wise and rational people is not enough to prove the value; rather, the causes and factors of the formation of the desire of rational people must be examined. If the causes and factors are approved by the legislator, the desire resulting from it makes the objects valuable. In the case of cryptocurrencies, the main characteristic that attracts the desire of wise people is the decentralization of cryptocurrencies under a single government. Given the illusory nature of this characteristic and the problems it entails, the rational desire resulting from it does not imply the value of cryptocurrencies. On the other hand, the conflict of the rational desire existing in cryptocurrencies with the rule of “not granting the disbelievers a way over the believers” and “preservation of the system” causes this desire not to indicate the value of cryptocurrencies.