Organizational and methodological support for accounting and taxation of cryptocurrency transactions in the context of the digital transformation of the economy

Анотація

The article examines the theoretical and methodological foundations of organizational and methodological support for accounting and taxation of cryptocurrency transactions in the context of the digital transformation of the economy. The relevance of the topic is determined by the rapid development of cryptocurrency markets, the growing spread of digital asset transactions in the economic activities of enterprises, and the need to adapt traditional approaches to accounting and tax regulation to the functioning of digital financial instruments. The object of the study is the economic relations arising in the process of conducting cryptocurrency transactions within the system of financial and accounting relations of an enterprise. The subject of the research comprises theoretical and methodological approaches to the organization of accounting and taxation of cryptocurrency transactions. The methodological basis of the research is formed by systemic and institutional-economic approaches to the analysis of the functioning of digital financial assets. The study employs methods of theoretical generalization, analysis and synthesis, comparative analysis, and a systemic-structural approach. As a result of the research, a conceptual approach to the organizational and methodological support of accounting and taxation of cryptocurrency transactions is substantiated. This approach provides for the integration of the economic identification of crypto-assets, the methodology of their accounting recognition, mechanisms of tax regulation, and the information infrastructure of the enterprise accounting system. The scientific novelty of the study lies in the development of theoretical and methodological foundations for the organizational and methodological support of accounting and taxation of cryptocurrency transactions based on the formation of a conceptual approach to integrating crypto-assets into the financial and accounting system of an enterprise. The obtained results may be used to improve the methodology of accounting for crypto-assets and to develop approaches to the tax regulation of cryptocurrency transactions in the activities of enterprises.

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