Taxation Gaps in DeFi Operations

Yokubjonov, Marufjon, Ёкубжонов, Маруфжон, Yokubjonov, Marufjon

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2026-yil

Annotatsiya

This article analyzes the issue of legal gaps in the taxation of decentralized finance (DeFi) operations using a comparative legal method. The DeFi system, based on blockchain technology, enables financial operations such as lending, liquidity provision, staking, and token exchange without the need for traditional banking intermediation. However, since these operations have not yet received a full legal classification in international tax law, their taxation system contains serious gaps. The purpose of the study is to identify problems in the taxation of DeFi operations, NFTs (Non-Fungible Tokens), stablecoins, and crypto-asset circulation from the perspective of international and domestic legislation, to conduct a comparative analysis of Uzbekistan’s tax legislation, and to develop practical recommendations for its improvement. The study found that although crypto-asset operations are officially exempt from taxation in Uzbekistan, there is no effective legal regulatory mechanism for income received through DeFi protocols or for NFT exchange transactions. Based on an analysis of foreign experience, the article substantiates the need to introduce amendments and additions to the legislation.

Maqola ma’lumotlari
MualliflarYokubjonov, Marufjon, Ёкубжонов, Маруфжон, Yokubjonov, Marufjon
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2026-06-25
Jild7
Son6/S
Betlar166-171
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.47689/2181-1415-vol7-iss6/s-pp166-171
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol7-iss6/s-pp166-171 · Maqolaning asl sahifasi

Kalit so‘zlar

DeFi, криптоактивы, пробелы в налогообложении, NFT, стейблкоин, стейкинг, международное налоговое право, Налоговый кодекс Республики Узбекистан, блокчейн, DeFi, crypto-assets, taxation gaps, NFT, stablecoin, staking, international tax law, Tax Code of the Republic of Uzbekistan, blockchain, DeFi, kriptoaktivlar, soliqqa tortishdagi bo‘shliqlar, NFT, steybkoyn, steyking, xalqaro soliq huquqi, O‘zbekiston Soliq kodeksi, blokcheyn

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYokubjonov, Marufjon, Ёкубжонов, Маруфжон, & Yokubjonov, Marufjon (2026). Taxation Gaps in DeFi Operations. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 166-171. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp166-171
GOST (OAK)Yokubjonov, Marufjon, Ёкубжонов, Маруфжон, Yokubjonov, Marufjon Taxation Gaps in DeFi Operations // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 6/S. – P. 166-171. – DOI: 10.47689/2181-1415-vol7-iss6/s-pp166-171.
MLAYokubjonov, Marufjon, Ёкубжонов, Маруфжон, and Yokubjonov, Marufjon. “Taxation Gaps in DeFi Operations.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 166-171, 2026. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp166-171
ChicagoYokubjonov, Marufjon, Ёкубжонов, Маруфжон, and Yokubjonov, Marufjon. “Taxation Gaps in DeFi Operations.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 166-171 (2026). https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp166-171
HarvardYokubjonov, Marufjon, Ёкубжонов, Маруфжон, and Yokubjonov, Marufjon (2026) ‘Taxation Gaps in DeFi Operations’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(6/S), 166-171. https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp166-171
BibTeX
@article{yokubjonovmarufjon2026,
  title = {Taxation Gaps in DeFi Operations},
  author = {Yokubjonov, Marufjon and Ёкубжонов, Маруфжон and Yokubjonov, Marufjon},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2026},
  volume = {7},
  number = {6/S},
  pages = {166-171},
  doi = {10.47689/2181-1415-vol7-iss6/s-pp166-171},
  url = {https://doi.org/10.47689/2181-1415-vol7-iss6/s-pp166-171}
}

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