Here in my country, the last time I know is that there are only two existing Bitcoin ATM somwhere but I am not updated if the operators are doing a good business with the machines. However, I am aware that since there are plans to add more, then maybe they are expecting a good market with this business. Honestly, I have not seen one and maybe I am not planning to use one since we can easily convert our Bitcoin here with a good local-based exchanger. As for the taxation side, the revenue collecting agency here is not yet that very strict with cryptocurrency business so we are at the liberty to declare our income or not but I am sure that legal cryptocurrency exchangers are paying taxes either based on the transactions or its income.