Analysis of taxation problems of operations with digital currencies and assets

Authors

E. N. Kiseleva
Russian Federation
Y. A. Shikhanova
Russian Federation

DOI

https://doi.org/10.31429/2224042X_2025_77_21

Abstract

The article analyzes taxation issues related to operations with digital currencies and assets. It examines the concepts of “tax policy” and “digital economy” and highlights changes in the Russian Federation’s approach to taxing this sector. It is determined that changes in the types of production and economic activities of subjects of tax relations in the context of the digital economy lead to transformations in taxes and tax bases, as well as changes in tax systems and tax policies worldwide. The necessity of tax automation is emphasized. It is concluded that the evolution of digital technologies transforms tax requirements, influencing tax policy both through support of certain sectors of the digital economy for sustainable growth and through the introduction of strict fiscal measures.

Keywords

world market, energy resources, international cooperation, geopolitical transformation, foreign policy, Russian Federation

Authors Info

E. N. Kiseleva

Candidate of Economic Sciences (Ph.D.), Associate Professor, Associate Professor of the Department of Valuation Activities and Corporate Finance, Moscow Financial and Industrial University “Synergy”

Y. A. Shikhanova

Candidate of Economic Sciences (Ph.D.), Associate Professor, Associate Professor of the Department of Valuation Activities and Corporate Finance, Moscow Financial and Industrial University “Synergy”

References

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Article Details

Issue

2025 · No. 1 (77)

Section

Digital Economy

Publication History

Published 2025-03-07

How to Cite

[1]
Kiseleva E.N., Shikhanova Y.A. Analysis of taxation problems of operations with digital currencies and assets // Economics: Theory and Practice. 2025. No 1 (77). С. 21–26. DOI: 10.31429/2224042X_2025_77_21

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Copyright (c) 2025 E. N. Kiseleva, Y. A. Shikhanova

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This work is licensed under a Creative Commons Attribution 4.0 International License.