Foreign experience of tax and legal regulation of crypto currency
Автор: Lyutova Olga Igorevna, Fialkovskaya Irina Dmitrievna
Журнал: Вестник Института права Башкирского государственного университета @vestnik-ip
Рубрика: Финансовое право, налоговое право, бюджетное право
Статья в выпуске: 1 (3), 2019 года.
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The paper presents various options for tax and legal regulation of virtual currencies circulation in foreign countries. The core issues of tax transactions, based on current challenges of digital economy, depending on the general approach of the legislator to the possibility and / or necessity of legal regulation of operations with bitcoins and other virtual currencies are studied.
Digital currency, taxation of the digital economy, crypto currency taxation model, crypto currency as an object of taxation, virtual currency
Короткий адрес: https://sciup.org/142232118
IDR: 142232118
