Research of the effectiveness of the system of legal regulation of tax relations for operations with cryptocurrency currently in force

The main national practices of direct and indirect taxation of cryptocurrency income in some countries of the world. Approaches to the concept of cryptocurrency for the purposes of fiscal management. Exemption of taxpayers from paying value added tax.

Рубрика Финансы, деньги и налоги
Вид статья
Язык английский
Дата добавления 24.02.2024
Размер файла 31,6 K

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3. Bubnova, lulia B., Viacheslav A. Bubnov. 2018. “Cryptocurrencies and their impact on the national tax system”. Vestnik Volgogradskogo instituta biznesa 4 (45): 40-45. (In Russian)

4. Davydov-Gromadin, Denis. 2021. “What taxes to pay the owners of cryptocurrencies in 2021”. RBC. Accessed June 25, 2023.

5. Geiregat, Simon. 2018. “Cryptocurrencies are (smart) contracts”. Computer Law & Security Review 34 (5): 1144-1149. Accessed June 25, 2023.

6. Gesley, Jenny. 2018. “Switzerland”. Regulation of Cryptocurrency in Selected Jurisdictions, 66-72. Washington DC, the Law Library of Congress. Accessed June 25, 2023.

7. Haeberli, Daniel, Stefan Oesterhelt, Urs Meie Homburger. 2019. “Switzerland”. Blockchain & Cryptocurrency Regulation. Ed. by Josias Dewey, 443-453. Croydon, Global Legal Group Ltd. Accessed June 25, 2023.

8. Kochergin Dmitriy A., Natalia V Pokrovskaia. 2020. “International wholesale taxation of crypto assets ”. Eko- nomicheskii zhurnal VSHE 24 (1): 53-84.

9. Langer, Matthias. 2017. “Taxation of Cryptocurrencies in Europe”. Crypto Research. Accessed June 25, 2023.

10. O'Rorke, William. 2018. Blockchain, cryptoactifs, ICO: panorama des enjeux juridiques (S1 2018). Une etude realisee par Blockchain Partner. Accessed June 25, 2023.

11. Solodan, Kateryna. 2019. “Legal Regulation of Cryptocurrency Taxation in European Countries”. European Journal of Law and Public Administration 6 (1): 64-74.

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