As everyone in this thread said, the most important factor is the coutnry you live in. Some countries have already created laws regarding cryptocurrencies and are applying them while others have not even started that process.
Ain't know if that is right mate, taxes are actually an advantage in establishing a business. After a year or two, those taxes you have paid from the government agencies will be back to you with a lot of exciting benefits you can actually avail with their programs. Also, if you have very small scaled mining, microbusinesses are allowed not to have taxes but if your business is about 20,000 above in capital total, you will be required to register your business as well and pay your taxes.
Bitcoin mining is not yet an established profitable platform today so you can actually stop minding about the taxes and operate the system.
This again depends on your country. Belive me, if you would open a business in my country after a year or two you will probably have more disadvantages when we talk about the government and its laws because right now they are all greedy and vicious. There are some countries who supports people to open new businesses but i think there are also countries who all they want is to take advantage of business holders.
There are some cases where the government takes advantages of new businesses. While they make regulations, they are able to generate income by imposing taxes. It may be a win-win type of situation where businesses will benefit from the protection they get but most of the time they are exploited by these corrupt politicians. What's even sad is its hard for small business enterprises to put up a business without being given the opportunity to avail of loans or govt subsidies because of their small capacity. They then resolve to loan sharks where interest rates are ridiculously high. The government should consider even the small business owners.