Theoretical and Legal Understanding of Taxation of Cryptocurrency Mining

Автор: Nepomniashchii I.E.

Журнал: Евразийская адвокатура @eurasian-advocacy

Рубрика: Политика и экономика Евразии

Статья в выпуске: 4 (75), 2025 года.

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The purpose of the work is to identify and determine the specifics of taxation of income from mining and the subsequent sale of digital currency. The economic basis for taxation of digital currency is rental income, which causes the collection of tax already at the time of its initial receipt and does not form a double taxation of profits, due to the specifics of tax administration.

Tax, income, digital currency, rental income, the principle of prohibition of double taxation, tax on mining

Короткий адрес: https://sciup.org/140312470

IDR: 140312470   |   УДК: 34.03   |   DOI: 10.52068/2304-9839_2025_75_4_186