Some aspects of the development and taxation of the cryptocurrency sphere
Автор: Dotsenko D.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 5-2 (56), 2021 года.
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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