@crypto.piotr I live in the USA and here in the USA the bloging rewards are considered income regardless of weather or not the rewards have been traded to FIAT . Here is an example if I receive 100 steem power for curating today and the steem price today is 0.15 cents then I would have to report $15.00 for today's income and I file my taxes one time a year and make quartly payments to the IRS and State . Therefor I must create a balance sheet to post my rewards and price of steem everyday in order to keep track of the rewards so I can report my earnings as income.
With steemdb I was able to collect the rewards information fairly easily and collect all my reward information one time a year .
Also If you hold on to the steem then you must show the amount and price so you can show what the steem cost you to use against the price and amount when you sell it to FIAT.
Here is an example of holding and not selling the day you receive the rewards

1. Receive rewards 100 steem @ $0.15 = $15 This is considered income sold or held for later sell
2. If held for later sell my cost for the 100 steem is $15.00 and I now own 100 steem
3. I then decide to sell the 100 Steem into FIAT 3 months later @ $0.41 for $41.00
4. Steem Sell = $41.00 Steem cost = $15.00 for a trading profit of $26.00
5. $15 income is subject to social security tax because it is taxed as income and the $26.00 trading is taxed as investment income