This article critically examines the challenges and opportunities related to the taxation of digital financial assets in the context of Uzbekistan. Focusing on existing challenges within the regulatory framework, it examines issues such as the lack of clear asset classification, the unclear tax regime for cryptocurrencies, the lack of adequate regulations for initial coin offerings (ICOs), limited international cooperation, and inadequate reporting mechanisms. The article offers a set of scientifically based recommendations adapted to the conditions of Uzbekistan aimed at eliminating these problems and creating a more flexible and efficient taxation system. By addressing these issues, the article aims to provide valuable insights for tax authorities and stakeholders managing the emerging digital financial ecosystem in Uzbekistan.
| Mualliflar | Isaev, Fakhriddin, Исаев, Фахриддин, Исаев, Фахриддин |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-01-31 |
| Jild | 2 |
| Son | 1 |
| Betlar | 352-360 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss1-pp352-360 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss1-pp352-360 · Maqolaning asl sahifasi
цифровые финансовые активы, налогообложение, криптовалюты, первичное размещение монет (ISO), интеграция технологий, блокчейн, digital financial assets, taxation, cryptocurrencies, initial coin offerings (ICO), technology integration, blockchain, рақамли молиявий активлар, солиқ солиш, криптовалюталар, дастлабки танга таклифлари (ICO), технология интеграцияси, блокчейн
| APA | Isaev, Fakhriddin, Исаев, Фахриддин, & Исаев, Фахриддин (2024). TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS. Иқтисодий тараққиёт ва таҳлил, 2(1), 352-360. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp352-360 |
|---|---|
| GOST (OAK) | Isaev, Fakhriddin, Исаев, Фахриддин, Исаев, Фахриддин TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 1. – P. 352-360. – DOI: 10.60078/2992-877x-2024-vol2-iss1-pp352-360. |
| MLA | Isaev, Fakhriddin, Исаев, Фахриддин, and Исаев, Фахриддин. “TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS.” Иқтисодий тараққиёт ва таҳлил, 2(1), 352-360, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp352-360 |
| Chicago | Isaev, Fakhriddin, Исаев, Фахриддин, and Исаев, Фахриддин. “TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS.” Иқтисодий тараққиёт ва таҳлил, 2(1), 352-360 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp352-360 |
| Harvard | Isaev, Fakhriddin, Исаев, Фахриддин, and Исаев, Фахриддин (2024) ‘TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS’, Иқтисодий тараққиёт ва таҳлил, 2(1), 352-360. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp352-360 |
| BibTeX | @article{isaevfakhriddin2024,
title = {TAXATION ISSUES OF DIGITAL FINANCIAL ASSETS},
author = {Isaev, Fakhriddin and Исаев, Фахриддин and Исаев, Фахриддин},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {1},
pages = {352-360},
doi = {10.60078/2992-877x-2024-vol2-iss1-pp352-360},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp352-360}
} |
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