Bitcoin Implementation: Cryptocurrency Taxation and Exchange Platform Regulation

This paper proposes the implementation of the possibility of paying with cryptocurrency, like bitcoins, for an IT company for settlements with suppliers. Such a transition will require appropriate financial costs and changes in accounting control systems, but at the same time, it provides advantages in the form of security, speed of payments, low commissions, if any, and the absence of the possibility of blocking and freezing the account by third parties. Table 1 presents the cost-benefit analysis of costs in the next month after system integration.

Table 1. Cost-benefit Analysis

Benefits Costs
Bitcoin Account Opening -250
Integrating and Reorganizing Accounting System -1150
New Operators Wages -750
Decreased Payment Fees per Month 650
Decreased Bank Account Maintenance per Month 150
Reduced Labor Costs 1000
New Insurance Difference -150
Reduced Reporting Costs 300
Reduced Security Issues 600
Total 400

This table shows that in the first month, despite fixed costs, the company can profit from operating expenses, provided that revenue remains at the same level. Not taken into account expenses is the commission for transferring monetary assets from bank accounts to a cryptocurrency account since options for diversifying the company’s asset portfolio is possible in this situation. It is very likely to be the most significant capital cost item, and this paper takes as an example a 5% fee in a $2M organization with a net profit ratio of 15%, with 937.5k cash and cash equivalents, 80% of which will be converted into cryptocurrencies, the rest will be saved to pay salaries to employees and cover utility costs. The results in Table 2 show that the project will pay for itself in two months.

Table 2. Breakeven Analysis

Fixed Costs
Bitcoin Account Opening 250
Integrating and Reorganizing Accounting System 1150
New Insurance 150
Asset Transfer Fee 37500
Total Fixed 39050
Variable Costs per Month
Labor 750
Maintenance 300
Reporting 500
Fees 1350
Security 1100
Total Variable 4000
Revenue per Month
Net Profit 25000
Breakeven Point (in months) 1,85952381

Innovative features primarily include gains in security, speed, and control of financial transactions. The driver of change is rapid technological development, while the problems may be at the federal level since cryptocurrency has not yet been implemented everywhere in the tax system (Caliskan, 2022). The competitors are blockchain technologies, altcoins, and tokens that have a similar structure but are used for other purposes – they are not yet common in business. According to research, switching to cryptocurrencies improves company productivity and reduces the likelihood of account hacks and leaks (Lee, 2019). Implementation issues are only in the joint adaptation to these translations by all participants in business processes: suppliers, future customers, and employees. The technology can be helpful in the fight against the risk of fraudulent schemes, IT security, and hacker attacks, including protecting employees from unforeseen activities and limiting all potentially suspicious activities with accounts.

References

Caliskan, K. (2022). The Elephant in the Dark: A New Framework for Cryptocurrency Taxation and Exchange Platform Regulation in the US. Journal of Risk and Financial Management, 15(3), 118. Web.

Lee, J. Y. (2019). A decentralized token economy: How blockchain and cryptocurrency can revolutionize business. Business Horizons, 62(6), 773-784. Web.

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StudyCorgi. "Bitcoin Implementation: Cryptocurrency Taxation and Exchange Platform Regulation." February 18, 2024. https://studycorgi.com/bitcoin-implementation-cryptocurrency-taxation-and-exchange-platform-regulation/.

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StudyCorgi. 2024. "Bitcoin Implementation: Cryptocurrency Taxation and Exchange Platform Regulation." February 18, 2024. https://studycorgi.com/bitcoin-implementation-cryptocurrency-taxation-and-exchange-platform-regulation/.

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