It all depends on the particular national laws.
Well technically, it really depends on the country's laws that you are staying in. Normally, bitcoin itself is not taxable but mining is. A lawyer at our BSP (Central Bank) told us that bitcoin mining falls under the 'other income' bracket thus making it taxable. But I am pretty sure that most people earn their bitcoins through investments, trading, campaign signature or even gambling.
Also do note that the government will only tax something that they can control. Bitcoin in itself is decentralized, meaning no government entity can regulate it.