Legal regulation of taxation of personal income received in the process of confirming transactions with digital currencies using the proof-of-stake (PoS) algorithm

The article discusses the peculiarities of personal income tax taxation of remuneration received by a tax- payer in the course of the Proof-of-Stake algorithm: the object of taxation, the tax base, tax benefits. The technical features of the Proof-of-Stake algorithm functioning, which affect the features of tax and legal regulation, are determined. The main problems related to the peculiarities of personal income tax taxationof income received during the operation of the Proof-of-Stake algorithm are highlighted, and solutions are proposed.