Abstract

Today, the industry, referred to as «mining», is rapidly gaining momentum. Cryptocurrency mining is the extraction of digital assets by performing computational work on specialized equipment using special software. On the territory of the Republic of Kazakhstan, this industry has a great impact on the energy industry, since the operation of the above-mentioned equipment requires a huge amount of electricity to carry out the necessary calculations. Cryptocurrency mining activity is quite profitable at the moments of the peak value of cryptocurrencies. In Kazakhstan, cryptocurrencies are recognized as digital assets and are divided into secured and unsecured. Cryptocurrencies, as well as digital assets, are not suitable as a means of payment according to the laws of the Republic of Kazakhstan. Consequently, the collection of taxes from entities engaged in activities related to cryptocurrencies is a rather complex process. This work was written in order to solve the problem of converting cryptocurrencies into the state currency, to open up the possibility of building a centralized system for monitoring cryptocurrency mining within the state in the future, the article describes the structure of exchanges and platforms that enable cryptocurrency owners to exchange cryptocurrencies for traditional types of currencies

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