Contradictions in the Taxation of Income from Cryptocurrencies and Ways to Resolve them
( Pp. 138-142)

The emerging legal regime of the digital currency does not allow to resolve the relations arising in connection with its circulation, since already at the initial stage it contains significant contradictions. It is difficult to overestimate the importance of establishing a structured and sufficient legislative regulation of this type of digital currency, because it is a common means of payment on the Internet and an investment object that is increasing in price. Therefore, the problem of the uncertainty of its legal status has a negative impact on the legal order as a whole. Taxpayers using cryptocurrency as a reward for transactions may not fulfill their obligations, since it is not actually denominated in money. The subject of our research is the social relations that arise in connection with the obligation to pay taxes on income from the sale of cryptocurrency. The purpose of this scientific work is to determine the way to resolve the contradictions of the emerging legal regime of cryptocurrency. To achieve this goal, it is necessary to analyze the provisions of the regulatory legal acts of the Russian Federation regarding the regulation of the issuance, accounting, circulation of digital currency, the procedure for taxing income from transactions with it. The methodological basis of the study was made up of such methods as logical, systemic, functional and system-structural. In addition, we used comparative legal and formal legal methods. As a result of the study, we concluded that cryptocurrency should be a separate object of taxation, due to its specifics. This method will provide full legal regulation of any economically and legally significant actions of its holders.

Pintii N.I., Shagzhina A.B., (2022), CONTRADICTIONS IN THE TAXATION OF INCOME FROM CRYPTOCURRENCIES AND WAYS TO RESOLVE THEM. Economic Problems and Legal Practice, 3 => 138-142.

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digital currency, object of taxation, personal income tax, cryptocurrency, blockchain.