Taxation of cryptocurrency transactions under the legislation of Ukraine
DOI:
https://doi.org/10.33119/ASCASP.2019.1.3Keywords:
tax, cryptocurrency, virtual currency, tax systemAbstract
The article examines the issue of a legal status of cryptocurrency under the legislation of Ukraine, provides for propositions to the national laws (draft laws registered in the Verkhovna Rada of Ukraine) aimed at regulation of cryptocurrency mining and turnover within the state. The article reveals the challenges of taxation in Ukraine in the light of income that is obtained from the transactions with cryptocurrencies.
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