It is possible.. under certain conditions.
For example, in most European countries, the government determines the amount of taxaton due by the individuals according to their banking records. Well, in reality, they ask the employer to state the wage of all employees, then they ask each employee to state their wage (and other resources as well) and with these, they determine the amount to take.
Yet, in some cases, divergences appear between all the statements. Therefore, in such cases, the State can ask the bank to see the record of all transactions. In such a situation, if someone has changed bitcoin for euros and put it on their bank account, it will appear as a resource. And thus, will be submitted to taxation.
But indeed, this case is very specific. And I guess most of the time, gain from bitcoin are just hidden by inidividuals and ignored by governments. Just because for the moment it will be more costly to try to find those owning bitcoin than the gain the State would make with the taxation of such operations.
As you guys, I am not an expert. Maybe there is already a dedicated branch for that but... I bet there isn't!
