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.
| Mualliflar | Yokubjonov, Marufjon, Ёкубжонов, Маруфжон, Yokubjonov, Marufjon |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2026-06-25 |
| Jild | 7 |
| Son | 6/S |
| Betlar | 166-171 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol7-iss6/s-pp166-171 |
DOI: 10.47689/2181-1415-vol7-iss6/s-pp166-171 · Maqolaning asl sahifasi
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
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Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar