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Title | Tax on Cryptocurrency as Innovative Financial Instrument in IT Sphere |
Authors |
Rieznik, Oleh Mykolaiovych
![]() Andriichenko, N. Inshyn, M. Maslak, N. Arsentieva, O. |
ORCID |
http://orcid.org/0000-0003-4569-8863 |
Keywords |
cryptocurrency cryptocurrency transactions income tax IT instrument |
Type | Article |
Date of Issue | 2020 |
URI | https://essuir.sumdu.edu.ua/handle/123456789/82603 |
Publisher | The World Academy of Research in Science and Engineering |
License | Creative Commons Attribution 4.0 International License |
Citation | Oleg Reznik, Nadiia Andriichenko, Mykola Inshyn, Nataliya Maslak and Olena Arsentieva. Tax on Cryptocurrency as Innovative Financial Instrument in IT Sphere. International Journal of Advanced Trends in Computer Science and Engineering. 2020. Vol. 9, № 1.2. Р. 280-286 |
Abstract |
The article deals with the content of the tax on
cryptocurrency, which is an innovative IT instrument of
economic development. It has been established that there was
no common understanding of the official status of
cryptocurrency given that each state establishes it in the
framework of its national legislation independently, and the
introduction of taxes is one of the instruments of state
influence on the cryptocurrency circulation. It has been found
out that the EU member states had only one restriction on the
taxation of cryptocurrency, namely cryptocurrency
transactions were not liable for VAT. Foreign experience in
taxing cryptocurrency transactions is considered in the
article. It has been established that Ukraine offered the most
optimal tax rate on income from cryptocurrency transactions
for individuals and legal entities. At the same time, the
significance of the economic effect of the cryptocurrency tax
in the form of revenues to the state budget due to the unstable
cryptocurrency exchange rate is disproved, which raises the
issue of the feasibility of search for new areas of state
influence on cryptocurrency. |
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Files
File | Size | Format | Downloads |
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Tax_on_Cryptocurrency_as_Innovative_Financial_Inst.pdf | 207.49 kB | Adobe PDF | -1991772040 |
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