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National Interests: Priorities and Security
 

Futuristic trends in the taxation of transactions using cryptocurrencies

Vol. 18, Iss. 3, MARCH 2022

Received: 9 December 2021

Received in revised form: 23 December 2021

Accepted: 28 January 2022

Available online: 15 March 2022

Subject Heading: ECONOMIC SECURITY

JEL Classification: E6, H2

Pages: 503–515

https://doi.org/10.24891/ni.18.3.503

Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation
olga.v-ma@yandex.ru

https://orcid.org/0000-0002-1385-5417

Subject. The article considers the interaction of subjects of tax relations, taxation of transactions using cryptocurrencies.
Objectives. The aim is to show the features of taxation of transactions using cryptocurrencies, the importance of information in the blockchain for tax administration.
Methods. The study employs general scientific methods of research.
Results. The paper unveils problems of regulating cryptocurrency transactions at the legislative level, shows the specifics of taxation of organizations engaged in mining activities, defines the areas of interaction between tax authorities, banks and taxpayers, using blockchain technologies.
Conclusions. The mining can be equated to entrepreneurial activity, and regulated based on the assumption of using special tax regimes.

Keywords: tax authorities, cryptocurrency, crypto asset, blockchain, mining

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