Cryptocurrencies business and tax management in Costa Rica: An administrative and financial perspective

Abstract

The paper presents the conception and epistemological description of the cryptocurrency as good and instrument of use in the costarican operating companies management, which does not present an express regulation in the national law system, considering its use as a profit generator, this under its managerial and financial approach, specifiying the special importance of the accounting record that must be given to both, the investments as well as the income in this virtual currency, depending on business decisions, detailing
the approaches to legal and tax management, as well as the corresponding taxes associated with the generation of lucrative activities associated with the incorporation of cryptocurrencies as part of the business development.