Problems and prospects of taxation of digital currencies

The article discusses the problems and prospects of taxation of digital financial assets in the Russian Federation. The existing regulatory framework in Russia related to the identification of digital assets is being studied. Special attention is paid to the taxation of cryptocurrencies, which are the most common type of digital assets today. As a result of the study, the authors identified a number of problems in the regulatory regulation of cryptocurrencies as a means of payment, and also proposed recommendations for improving tax regulation in the field of digital currencies, such as clarifying their legal status, taking into account the specifics of legal regulation.