TAXATION OF VIRTUAL ASSETS IN UKRAINE: LEGAL CHALLENGES AND PROSPECTS FOR INTEGRATION INTO THE GLOBAL FINANCIAL SYSTEM
DOI:
https://doi.org/10.30890/2709-1783.2025-39-00-009Keywords:
virtual assets, cryptocurrency, taxation, Law of Ukraine, Tax Code, digital economy, mining, financial control, legalization, transparencyAbstract
The article explores the key aspects of legal regulation and taxation of virtual assets in Ukraine amid economic transformation and the rise of digital technologies. It analyzes the adopted Law of Ukraine "On Virtual Assets," prospects for amendments to tReferences
European Business Association. (2022, April 1). Law of Ukraine "On Virtual Assets". [Online resource]. Available at: https://eba.com.ua/zakon-ukrayiny-pro-virtualni-aktyvy/
Verkhovna Rada of Ukraine. (2022, February 17). Law of Ukraine “On Virtual Assets” No. 2074-IX. [Online resource]. Available at: https://zakon.rada.gov.ua/laws/show/2074-20#Text
Verkhovna Rada of Ukraine. (2010, December 2). Tax Code of Ukraine No. 2755-VI (with amendments). [Online resource]. Available at: https://zakon.rada.gov.ua/laws/show/2755-17#Text
Ministry of Digital Transformation of Ukraine. (n.d.). Regulation of the Virtual Asset Market in Ukraine: What's Next? [Online resource]. Available at: https://thedigital.gov.ua/
Bundesministerium der Finanzen. (n.d.). Taxation of Cryptocurrencies in Germany: FAQs on Tax Liability. [Online resource]. Available at: https://www.bundesfinanzministerium.de/
Japan National Tax Agency. (n.d.). Taxation of Crypto Assets. [Online resource]. Available at: https://www.nta.go.jp/
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