yes and i think that is the solid reason that why there is no tax on bitcoin and i will like to add that bitcoin is not yet consider as legal currency therefore not a single country has impose tax on bitcoin.
Bitcoin itself is not taxable and we enjoy that opportunity in our daily transactions. But the companies such as the exchangers pay taxes for doing business. So instead of usage tax there is only a business tax. But we as individuals are free from that tax and we must be thankful to that.