СтаттяЗовнішня публікація2 січня 2023 р.

PROSPECTS FOR THE APPLICATION OF A SPECIAL TAX REGIME FOR TRANSACTIONS WITH VIRTUAL ASSETS

Serhii HrytsaiORCID

Анотація

The article studies the prospects of applying a special tax regime for transactions with virtual assets in Ukraine. Applying existing tax conditions to the virtual asset market will lead to the opposite effect – the complete shadowing of the industry. That is why there is now an urgent need for delayed adoption of the relevant bill, which should ensure the launch of a completely legal and transparent market for virtual assets. Based on the results of the research, a general conclusion was made that applies to both individuals and legal entities – a single tax rate on transactions with virtual assets, in the amount of 5% – even if on the general taxation system, even if on the simplified taxation system – which levels out separately a special tax regime for operations with virtual assets declared and regulated by Law No. 7150.

Класифікація

Домен

Social Sciences

Галузь

Economics, Econometrics and Finance

Підгалузь

General Economics, Econometrics and FinanceEconomics and Econometrics

Тема

Digital Transformation in Financial ServicesLabor Market and Education★Economic Issues in Ukraine

Ідентифікатори

DOI: 10.30525/2592-8813-2022-4-2

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