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 purpose of the work is to analyze the main fiscal and accounting aspects of the
cryptocurrency transaction. The main objectives considered were the theoretical …

The purpose of the work is to analyze the main fiscal and accounting aspects of the
cryptocurrency transaction. The main objectives considered were the theoretical …

Presently, legal circles, both among theorists and practitioners, are particularly concerned
about the legalisation of cryptocurrencies and transactions with them according to the …

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 …

The article provides a legal analysis of the Draft Law No. 7150 dated 13.03. 2022 on
Amendments to the Tax Code of Ukraine related to the adoption of the Law of Ukraine “On …

The article is devoted to the research of the problem of legal regime of cryptocurrency under
the legislation of Ukraine and foreign countries, which is due to the lack of proper legal …

Cryptocurrencies are used not only as a payment instrument but also as a speculative and
investment instrument. In the context of their use, the question arises of how and whether …

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 …

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 …