FEATURES OF TAXATION OF CRITICAL OPERATIONS DEPENDING ON THE TYPE OF TAX SYSTEM

Keywords: crypto-currency; crypto-currency operation; crypto-currency exchange; mining; block; and token

Abstract

the article analyzes the legal status of the crypto-currency, the state regulation of the activity of crypto-exchange exchanges, specifies the taxation of crypto-currency transactions depending on the type of tax system.

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Author Biography

I. V. Soloshkina, V. N. Karazin Kharkiv National University

Associate Professor of Department of State and Legal Disciplines
Doctor of Science (Law), Associate Professor
Svobody Square, 4, Kharkiv, 61022, Ukraine

References

Курс биткоина, блокчейн и майнинг. Кому нужна криптовалюта // [Електронний ресурс]. – Режим доступу: https://ru.tsn.ua//bitkoin-blokcheyn-i-mayning-komu-nuzhna-kriptovalyuta

Криптовалюта в Україні не заборонена законом [Електронний ресурс]. – Режим доступу: https://economics.unian.ua

Published
2018-12-04
Cited
How to Cite
Soloshkina, I. V. (2018). FEATURES OF TAXATION OF CRITICAL OPERATIONS DEPENDING ON THE TYPE OF TAX SYSTEM. The Journal of V. N. Karazin Kharkiv National University. Series Law, (25), 84-86. Retrieved from https://periodicals.karazin.ua/law/article/view/11862
Issue
No. 25 (2018)
Section
Адміністративне право та процес, фінансове та інформаційне право