id: 27957
Title: Current problems of taxation of cryptocurrency transactions. // Проблеми оподаткування операцій з криптовалютою
Authors: Pravdiuk M. V. // Правдюк М. В.
Keywords: virtual assets, income, cryptocurrency, cryptocurrency transactions, tax, taxation
Date of publication: 2021-03-01 09:04:53
Last changes: 2021-03-01 09:04:53
Year of publication: 2021
Summary: The article analyzes international experience of taxation of cryptocurrency transactions. The main approaches to the legal regulation of cryptocurrency transactions and their taxation are analyzed on the example of Denmark, Estonia, Switzerland, Great Britain, the USA and other countries having a high level of economic development. Prospects for regulating the legal status of cryptocurrencies in Ukraine and the main types of cryptocurrency transactions, the income from which may be subject to taxation, are considered. Analysis of draft legislative acts on amendments to the Tax Code of Ukraine on the taxation of transactions with virtual assets is carried out.
URI: http://repository.vsau.org/repository/getfile.php/27957.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Colloquium-journal. Polska: Warszawa, 2021. № 6 (93), część 1. Р. 30-38.
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Published by: Адміністратор
File : 27957.pdf Size : 1231041 byte Format : Adobe PDF Access : For all
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