Some aspects of the development and taxation of the cryptocurrency sphere

Бесплатный доступ

The article examines the state of decentralized finance (DeFi). The article examines the classification of tokens accepted in the cryptocurrency community, and the classification of tokens that can be distinguished when considering the laws governing cryptocurrencies. It was revealed that the legislation of the Russian Federation does not cover all existing tokens. The taxation of cryptocurrencies in Russia is also considered.

Cryptocurrency, taxation, tokens, decentralized finance, security tokens, utility tokens

Короткий адрес: https://sciup.org/170188875

IDR: 170188875   |   DOI: 10.24412/2500-1000-2021-5-2-159-161

Статья научная