Digital assets in commercial activities: aspects of accounting, control, and taxation

This article discusses the key problems of regulating income from the use of digital assets. We have studied the Tax Code of the Russian Federation, its relevance and the ability to adapt to constantly developing, completely new digital assets. The problem of introducing a digital tax in the Russian Federation, as well as the experience of its application in foreign countries, is studied. The modern methods of generating income on the Internet, the control over which is currently difficult for the Russian Federation, are investigated. The main proposals and recommendations for improving tax legislation in the field of digital assets regulation have been formed.