With the development of technology, internet users have also increased rapidly. First of all, virtual money, which emerged as an alternative investment tool, started to be used as a payment tool in the future. Bitcoin has been the most used as a means of payment. Since Bitcoin is not managed by any government, it is not affected by any country's economy. This makes users nervous. However, making transactions faster and on time can become very attractive to businesses as it saves a lot of money. It will be particularly interesting for businesses that make international money transfers. Bitcoin consists of digital signatures that can be traded without the need for any intermediary. This shows that it should include serious legal, tax and accounting regulations. The aim of this study is to reach a conclusion by considering Bitcoin in terms of tax and accounting. In this study; money, types of money, the emergence and development of Bitcoin, taxation and accounting of Bitcoin are examined.