Випуск: № 11, 2023
Doi: https://doi.org/10.37634/efp.2023.11.2
Статтю присвячено висвітленню поточного стану речей з оподаткування операцій, пов’язаних із обігом віртуальних активів, а також перспектив розвитку цього інституту. У роботі ключову роль приділено тим податковим правовідносинам, в яких платником податку постає фізична особа. Окрім оподаткування операцій з обміну віртуального активу на грошовий еквівалент, в роботі міститься аналіз чинного законодавства на предмет оподаткування інших операцій з віртуальними активами, таких як обмін одних активів на інші, майнінг тощо.
Ключові слова : податкова система, оподаткування, оподаткування віртуальних активів, оподаткування криптовалюти, податок на доходи фізичних осіб
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