Abstract
The article analyses current approaches and mechanisms for taxation of transactions with crypto-assets in foreign jurisdictions, which are advanced in terms of the prevalence of crypto-assets among the population. The choice of the research object is due to the increasing role of such assets in Russia and around the world, as well as the need to develop current regulation in this area in Russia and analyse the possibility of adapting the most advanced and successful experience in Russian realities. The article presents an analysis of the current regulation in the field of taxation of transactions with crypto assets in foreign jurisdictions, reflects legislative gaps and problems faced by individuals and legal entities, and also sets out proposals as to the possibility of adapting foreign approaches in Russia. It was revealed that currently none of the analysed jurisdictions has an effective mechanism for taxation of transactions with crypto-assets, however, each of these jurisdictions has a unified approach formulated at the state level to determine the status of crypto-assets as an object of civil turnover and taxation, which allows market participants to develop this sector of the economy in the jurisdiction.
Published Version
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