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 |
| Nashriyot | In Science МЧЖ |
| ISSN | 2181-1415 |
| Nashr sanasi | 2026-05-25 |
| Jild | 7 |
| Son | 5/S |
| Betlar | 306-313 |
| Til | Ingliz |
| DOI | 10.47689/2181-1415-vol7-iss5/s-pp306-313 |
| Indeksga qo‘shilgan | 2026-08-26 |
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
| APA | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, & Nigmatjonov, Dilmurod (2026). Challenges in Regulating and Taxing Crypto-Asset Transactions. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(5/S), 306-313. https://doi.org/10.47689/2181-1415-vol7-iss5/s-pp306-313 |
|---|---|
| GOST (OAK) | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, Nigmatjonov, Dilmurod Challenges in Regulating and Taxing Crypto-Asset Transactions // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 5/S. – P. 306-313. – DOI: 10.47689/2181-1415-vol7-iss5/s-pp306-313. |
| MLA | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, and Nigmatjonov, Dilmurod. “Challenges in Regulating and Taxing Crypto-Asset Transactions.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(5/S), 306-313, 2026. https://doi.org/10.47689/2181-1415-vol7-iss5/s-pp306-313 |
| Chicago | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, and Nigmatjonov, Dilmurod. “Challenges in Regulating and Taxing Crypto-Asset Transactions.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(5/S), 306-313 (2026). https://doi.org/10.47689/2181-1415-vol7-iss5/s-pp306-313 |
| Harvard | Nigmatjonov, Dilmurod, Нигматжонов, Дилмурод, and Nigmatjonov, Dilmurod (2026) ‘Challenges in Regulating and Taxing Crypto-Asset Transactions’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(5/S), 306-313. https://doi.org/10.47689/2181-1415-vol7-iss5/s-pp306-313 |
| BibTeX | @article{nigmatjonovdilmurod2026,
title = {Challenges in Regulating and Taxing Crypto-Asset Transactions},
author = {Nigmatjonov, Dilmurod and Нигматжонов, Дилмурод and Nigmatjonov, Dilmurod},
journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
year = {2026},
volume = {7},
number = {5/S},
pages = {306-313},
doi = {10.47689/2181-1415-vol7-iss5/s-pp306-313},
url = {https://doi.org/10.47689/2181-1415-vol7-iss5/s-pp306-313}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article examines the lives of veterans of war and labor who contributed to the victory in World War II, the heroes who fought to defend the Motherland, as well as the military personnel and civilians whose selfless…
The article examines systemic problems of transparency and legal regulation of decisions adopted by local state authorities in the Republic of Uzbekistan. The study analyzes the practice of unjustifiably classifying…
The article examines the specific features of constructing sanctions within criminal law provisions in the legislation of the Republic of Uzbekistan in the context of ongoing criminal law reform aimed at the…
This article examines the hazard levels of substances, their classification criteria, and their impact on human health and the environment. It also analyzes the physical, chemical, and biological properties of hazardous…
This article examines the impact of eclectic teaching strategies on students’ analytical thinking in English as a Foreign Language (EFL) classes. The study explores how the integration of various pedagogical approaches…
This scientific article analyzes the theoretical and methodological foundations, as well as the pedagogical effectiveness, of using interactive games in foreign language teaching. The article highlights the role of…
This scientific article analyzes the theoretical and practical aspects of civil law relations emerging in the Republic of Uzbekistan under the conditions of the digital economy. In particular, issues related to…
Artificial intelligence-based audio materials provide university English teachers with flexible opportunities to create topic-specific, level-sensitive and repeatable listening input. This article develops a…
This article analyzes the interpretation of Charlemagne in German and French historiography and his transformation from an object of national “controversy” in the 19th century into a symbol of European unity today. It…
The relevance of this research is driven by the rapid integration of generative artificial intelligence (AI) tools into educational practice and the absence of a scientifically validated framework for future teachers'…
Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar · 2026-yil arxivi