This article analyzes the impact of the crypto-asset market on tax administration in the context of the digital economy. The study highlights virtual tax assets, the concealment of income from taxation, and the complexities of cross-border control. The legal regulation rules of the crypto-asset sector in Uzbekistan during 2018-2025, the licensing system, the “Regulatory Sandbox” mechanism, and the legal framework for crypto activities were analyzed. Scientific and practical proposals are developed for the taxation of the economy, strengthening effective control over the crypto market, and increasing tax revenues.
| Mualliflar | Jurayev , Axmad, Джураев , Ахмад, Jurayev , Axmad |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-05-25 |
| Jild | 4 |
| Son | 5 |
| Betlar | 45-50 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss5-pp45-50 |
DOI: 10.60078/2992-877x-2026-vol4-iss5-pp45-50 · Maqolaning asl sahifasi
digital transformation, crypto-assets, cryptocurrency, blockchain, tax administration, tax calculation, цифровая трансформация, крипто-активы, криптовалюта, блокчейн, налоговое администрирование, расчет налога, raqamli transformatsiya, kripto-aktivlar, kriptovalyuta, blokcheyn, soliq ma’muriyatchiligi
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