In my country, the policy is quite strict - although since it is new here, a lot of people are able to getaway.

Pretty sure the way it works, is that it only gets taxed if you convert it into real currencies, and if you earn any BTC, and don't bother selling it for fiat, it's very easy for you to simply avoid taxation.

I don't think BTC ATMs are viable, mostly due to the 5 or so percent fee they charge, not the safest measure to be honest.