Theory and practice of accounting and taxation of cryptocurrency transactions

The article deals with the topical issues related to cryptocurrencies, their development and application in the modern world. The main attention is paid to legal regulation, the use of cryptocurrencies in comparison with traditional currencies, as well as possible directions of their application in various spheres. The authors analyze the main regulatory acts and initiatives of regulators aimed at regulating cryptocurrencies, as well as consider the prospects for the development of blockchain technology underlying cryptocurrencies.