Taxation and mining of digital currency

The article analyzes the taxation and mining of digital currencies. The authors describe new rules for taxation of cryptocurrency. Prospects for improving the taxation of mining digital currencies are expressed. The article reveals the concepts and key stages of cryptocurrency development; an analysis of the taxation of transactions with cryptocurrencies (individuals and legal entities) is presented. Prospects and measures for improving the taxation of transactions with cryptocurrencies are characterized. The problem of ensuring the effectiveness of the taxpayer control system is touched upon and ways to solve it are presented.