Bitcoin (virtual currency) is cryptocurrency that is used only through cyberspace. in the present study, the jurisprudential dimensions of issue have been explained by two approaches of individual and governmental jurisprudence, as well as at two levels of transaction and extraction. In addition, using the research method of multi-stage ijtihad and the opinion of Islamic financial experts and great authorities of imitation, the conditions of the license to use cryptocurrencies have been calculated.
The findings of the present study show that there is disagreement among jurists about the legitimacy of this money. Some jurists consider its illegitimacy and the most important reasons for jurists to reject the legitimacy of Bitcoin is the ambiguity of this currency, the uncertainty of its origin and destination, its high risk and its foreignness. But some other jurists and economists believe in the legitimacy of virtual currency and give reasons for its legitimacy.Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.
The view of jurisprudence is affirmative in the face of emerging financial issues such as bitcoin. Money approved by Shiite jurisprudence is not confined to cash. The tax of a currency has a direct relationship with its desirability among the common sense and the people. In Shiite jurisprudence, there is no evidence that the tax created is a benefit of consumerism, and virtual currency and bitcoin are taxed.
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