LEGAL REGULATION OF VIRTUAL ASSETS IN UKRAINE: PROSPECTS FOR DEVELOPMENT

Анотація

This article examines the issues of regulation of the virtual assets market in Ukraine and examines thedevelopment of regulatory and legal regulation taking into account developments in foreign legislation. It was analyzed that Ukraine consistently occupies leading positions in terms of the level of development of the IT industry, including the number of cryptocurrency users. Attention is drawn to the fact that it is cryptocurrency that is becoming the most widespread. It was determined that the regulatory and legal regulation of the circulation of virtual assets in Ukraine is at the stage of initial formation and requires further improvement, namely the introduction of changes to the national legislation. An important area of legal regulation is also the need to develop a clear method of accounting for transactions with digital assets and taxation. It has been analyzed that thanks to the Law of Ukraine "On Virtual Assets" adopted on February 17, 2022, we have every chance to be a leading country for business development in this innovative field. However, this law never entered into force, as the Law of Ukraine "On Amendments to the Tax Code of Ukraine on the Features of Taxation of Transactions with Virtual Assets" has not yet been adopted.It is proposed to further improve the regulatory and legal framework, to continue scientific research in this field.

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