Interest in virtual currencies has gained amplitude in recent years. According to recent
estimates, made by a trading platform, the number of cryptocurrency users increased by …

Cryptocurrencies have become the newest innovation in the contemporary economy since
the Great Recession of 2008, and in recent years they have gained huge popularity among …

The following research is aimed at individuals tangentially involved with digital or virtual
currencies, who are increasingly facing questions about how to declare income derived from …

The appearance of the virtual currencies opens up several questions in the field of taxation
of different transactions, gains, incomes with virtual currency involvement. Along with the …

The FinTech sector, as one of the dynamic parts of Ukraine's economic frontier, has not only
withstood the challenges of one of the most difficult times of independence, but has also …

As virtual currencies became more common and utilized by various users, companies or
individuals, the question about if and how to tax for them could no longer be ignored. The …

Research background: With the advancing entrance of digital technologies into all areas of
private and business life in the past 10 years a new digital asset referred to as virtual …

The phenomenon of virtual currency, and especially the virtual currency Bitcoin, have
managed to draw attention of the population, organizations and governments, from the …

According to Šlosár, Šlosárová and Majtán [1] the term currency in general is a
comprehensive term referring to a set of money circulation elements regulated by law in a …

Internet sustains the electronic market and the appearance of many new services which
have an impact on business and society. We could say that we live in the era of" Electronic …