Innovations and prospects of legal regulation of taxation of operations with digital financial assets and digital currency in Russia

The article discusses the new norms of the Tax Code of the Russian Federation on indirect and direct taxation of digital financial assets, etc. hybrid digital rights that combine the capabilities of digital financial assets and utilitarian digital rights. It also analyzes acceptable models of indirect and direct taxation of income from operations for the creation and use of private convertible cryptocurrencies, in light of foreign experience and explanatory acts of the Ministry of Finance of the Russian Federation. Possible and promising measures to stimulate persons engaged in mining, as well as small private crypto investors (individuals) are proposed.