Ma`rifat Eqtesadi

One of the emerging jurisprudential issues is the buying and selling of cryptocurrencies. Ambiguity in the nature of cryptocurrencies, as well as the features governing this phenomenon, has made it difficult to derive its jurisprudential ruling. One of the important jurisprudential challenges in relation to cryptocurrencies is their propertyness. Then, its deceptiveness, stupidness, harmfulness and also the need to disrupt the system are listed as obstacles to the correctness of its transactions. In the present article, which was compiled in the ijtihad method, the thematic of cryptocurrencies is followed first, relying on Bitcoin. Revising the financial criteria, the following three conditions of existence of kind desire (market demand), scarcity and transferability (possibility of supply) have been examined in relation to cryptocurrencies. The research results show that cryptocurrencies have these three conditions. Also, the problems of the taxation of cryptocurrencies, i.e. the illusion of taxation, the lack of real benefits, and the legal cancellation of taxation were also examined and answered. According to the findings of the research, the buying and selling of cryptocurrencies is without problems in terms of the existence of requirements (taxation) and in terms of the lack of obstacles (general conditions of sale); Of course, the Islamic ruler can prevent its transactions in the conditions of necessity and corruption.