Digital assets as a means of tax evoidance

The article considers the option of tax evasion using virtual assets as an encroachment on the most important state interests in the form of economic stability and the functioning of finance turnover. The author demonstrates that the lack of a full-fledged mechanism for taxing digital and cryptocurrency activities in Russia can reduce the opposition to tax crimes in this area to a critical level. It proposes a number of measures that will improve the efficiency of tax monitoring and the collection of information about the holders of cryptocurrencies and the income received from their turnover.