To the Question on Taxation of Cryptocurrencies and Digital Assets: Russian and Foreign Experience

Malkova, Y.V.; Тихонова, Анна

doi:10.26794/1999-849x-2020-13-5-141-153

ETL

2020

DOI: 10.26794/1999-849x-2020-13-5-141-153

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To the Question on Taxation of Cryptocurrencies and Digital Assets: Russian and Foreign Experience

Y.V. Malkova¹,

Анна Тихонова²

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Cited by 3 publications

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Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Pokrovskaia

2023

Bulletin of Baikal State University

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Over the past years, the position of Russian regulatory authorities regarding the legitimacy of the circulation of digital currencies in Russia has changed more than once. At the same time, taxation plays an important role in the system of state regulation of the use of modern financial technologies. The purpose of the article is to characterize the trend in the tax regulation of digital currencies in Russia. In parallel with the consideration of issues of the legal status of digital financial assets, the Ministry of Finance and the Federal Tax Service of Russia are making attempts to describe the tax consequences of transactions with these types of assets and their financial results. Explanations regarding the tax consequences of transactions involving the circulation of digital currencies and the financial results of their implementation are presented in chronological order. The stages of tax regulation of digital currencies in Russia are highlighted. Approaches to indirect taxation of digital currencies are summarized and their consequences for the prospects for the development of digital financial assets on the Russian market are assessed.

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Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Pokrovskaia

2023

Bulletin of Baikal State University

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Use of State Information Systems in Anti-Corruption Activities of Executive Authorities

Kuptsova,

Lashkevich

2024

jour

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The article reveals the most relevant direction of the state anti-corruption policy defined by the national anti-corruption plan, which consists in the use of digital and information tools that are united within the framework of state information systems. The first part of the article substantiates the use of these digital tools due to the low efficiency of preventing modern forms of corruption offences using traditional methods of anti-corruption activities. As part of the digital direction of Russia’s modern anti-corruption policy, the Ministry of Labour is charged with the collection of effective regional and federal practices in the use of information systems. The best practices selected by the Ministry were also used in the creation of the state anti-corruption information system Poseidon, which is currently the basic system for all executive authorities. The final part of the article concludes with a study of the organization of the authorities’ anti-corruption work using digital tools.

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Taxation of digital financial assets in the context of classical rules of taxation

Ponomareva,

Simonov

2024

Law Enforcement Review

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Subject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian economy, as well as the necessity to propose new mechanisms to ensure the tax security of the state in the face of new challenges.The purpose of the study. The existing mechanisms of taxation of transactions related to the use and turnover of crypto assets in Russia are considered. Authors analyze both the main problems faced by individuals and legal entities operating with cryptocurrencies. The analysis of the current legislation is provided, possible ways to improve the legislation are suggested.Methodology. In the course of their work, the researchers were guided by philological and systematic ways of interpreting current legal norms, as well as existing explanations of financial authorities related to current approaches to taxation of transactions with crypto assets.Conclusions. It is concluded that the approaches proposed by the legislator to taxation of transactions with crypto assets are similar to the mechanisms that apply to traditional financial instruments, but at the same time, assets that are not similar to traditional ones remain outside the regulation.

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To the Question on Taxation of Cryptocurrencies and Digital Assets: Russian and Foreign Experience

Cited by 3 publications

References 0 publications

Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Use of State Information Systems in Anti-Corruption Activities of Executive Authorities

Taxation of digital financial assets in the context of classical rules of taxation

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