Does Coinbase count as income?

Excuse me, I'm a bit confused about a certain aspect of cryptocurrency and finance. I was wondering if you could clarify something for me? Specifically, I'm trying to understand if Coinbase earnings, such as from trading cryptocurrencies or receiving interest on holdings, should be considered as income for tax purposes. How does Coinbase earnings factor into one's tax liability? Is there a specific way to calculate or report these earnings? I'd appreciate any insight you could offer on this matter.