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Legal challenges and approaches to taxation of digital asset transactions
Міжнародний науковий журнал «Інтернаука», № 10, жовтень 2025
Анотація
The article examines the legal challenges and approaches to the taxation of digital asset transactions in the context of the global digital economy. Attention is focused on the absence of a uniform legal definition of digital assets, the risks of regulatory arbitrage, and the limited administrative capacity of national institutions under conditions of mass market entry. A comparative analysis of European unification through the MiCA regulation, the fragmented U.S. model, and polar Asian scenarios is provided, along with an assessment of pilot projects in the United Kingdom and Estonia on the use of blockchain in tax administration.
Ключові слова: digital assets; cryptocurrency; taxation; regulatory arbitrage; blockchain; tax administration; harmonization
Як цитувати
Strutovska N. Legal challenges and approaches to taxation of digital asset transactions // International scientific journal "Internauka". 2025. № 10. https://doi.org/10.25313/2520-2057-2025-10-11442
@article{internauka11442,
author = {Strutovska, Nataliia},
title = {Legal challenges and approaches to taxation of digital asset transactions},
journal = {Міжнародний науковий журнал «Інтернаука»},
year = {2025},
number = {10},
doi = {10.25313/2520-2057-2025-10-11442},
url = {https://www.inter-nauka.com/issues/2025/10/11442}
}
TY - JOUR AU - Strutovska, Nataliia TI - Legal challenges and approaches to taxation of digital asset transactions JO - Міжнародний науковий журнал «Інтернаука» PY - 2025 IS - 10 SN - 2520-2057 DO - 10.25313/2520-2057-2025-10-11442 UR - https://www.inter-nauka.com/issues/2025/10/11442 LA - en ER -