Because of peer to peer transaction and low transaction fee and having no control of government over it are the main reason behind that some government are not allowing bitcoins in their country. But it will soon be longer banned in such country because we can see each day crypto is getting more and more popularity so soon these countries will realize its importance and will allow the use of btc in their country.
Exactly! All governments are trying to find more ways to apply the tax on everything and even more! Crypto is the best way to earn some money from taxes.