This article analyzes the current issues surrounding the regulation and collection of taxes on crypto-asset turnover. It examines key aspects related to the legal nature of crypto-assets, their classification, and the specifics of national regulation in the Republic of Uzbekistan, as well as the difficulties in determining the object of taxation and the tax base. Particular attention is paid to issues of legal uncertainty, challenges in tax administration, and foreign approaches to the qualification of crypto-assets. The article emphasizes the need to improve comprehensive legal and tax regulation to ensure effective control over the circulation of crypto-assets.
| Mualliflar | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, Nigmatjonov, Dilmurod |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2026-05-25 |
| Jild | 7 |
| Son | 5/S |
| Betlar | 306-313 |
| Til | Rus |
| DOI | 10.47689/2181-1415-vol7-iss5/s-pp306-313 |
DOI: 10.47689/2181-1415-vol7-iss5/s-pp306-313 · Maqolaning asl sahifasi
крипто-активы, криптовалюта, токен, блокчейн, налогообложение, налоговая база, финансовое право, налоговое право, цифровые активы, правовое регулирование, Национальное агентство перспективных проектов, crypto-assets, cryptocurrency, token, blockchain, taxation, tax base, financial law, tax law, digital assets, legal regulation, National Agency for Prospective Projects, kripto-aktivlar, kriptovalyuta, token, blokcheyn, soliqqa tortish, soliq bazasi, moliya huquqi, soliq huquqi, raqamli aktivlar, huquqiy tartibga solish, Istiqbolli loyihalar milliy agentligi
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Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar