Futuristic trends in the taxation of transactions using cryptocurrencies

Abstract

Subject. The article considers the interaction of subjects of tax relations, taxation of transactions using cryptocurrencies. Objectives. The aim is to show the features of taxation of transactions using cryptocurrencies, the importance of information in the blockchain for tax administration. Methods. The study employs general scientific methods of research. Results. The paper unveils problems of regulating cryptocurrency transactions at the legislative level, shows the specifics of taxation of organizations engaged in mining activities, defines the areas of interaction between tax authorities, banks and taxpayers, using blockchain technologies. Conclusions. The mining can be equated to entrepreneurial activity, and regulated based on the assumption of using special tax regimes.