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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

Our paper considers the problem of economic leadership in the context of modernization of the state tax system. The authors conduct a study through the prism of tax optimization and reform of the tax system of Ukraine. A comparative and statistical method is used. Using comparative studies, the economic indicators of the countries-regional leaders are studied. With the help of statistical information, the path and way of novelizing the tax system of Ukraine is determined. We give recommendations on changes in the system of levying mandatory payments, predicting the economic effect of such a reform, which in turn ensures the economic regional leadership of Ukraine.

W artykule autor koncentruje się na badaniu natury prawnej grzywny. Podkreślono, że grzywna jest jedną z form realizacji funkcji ochronnej prawa podatkowego. Argumentuje się, że poprzez realizację funkcji ochronnej następuje przestrzeganie tego modelu zachowania podmiotów stosunków podatkowych, które są ustanowione przez normy prawa podatkowego, a także zachęcanie podmiotów prawa podatkowego do wykonywania jego norm, zapewnianie wykonywania powierzonych obowiązków, gwarantowanie możliwości przywrócenia naruszonych praw interesów władz i obowiązanych stron relacji. Stwierdzono, że charakter prawny grzywny trudno uznać za odpowiednio określony. Wynika to z faktu, że w niektórych aktach jest ona traktowana bezpośrednio jako rodzaj sankcji finansowych, a zgodnie z przepisami Kodeksu Podatkowego Ukrainy grzywna nie odnosi się do środków odpowiedzialności, a zatem ma zupełnie inny cel funkcjonalny.Słowa kluczowe: prawo podatkowe, funkcje prawne, funkcja ochrony, grzywna.

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