TAXATION MECHANISMS OF CRYPTOASSETS AND VIRTUAL CURRENCIES

Authors

  • Turayev Alijon Akmal ugli,Saidniyazov Ilhomjon Kuvondik ugli, Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

cryptoassets, virtual currency, taxation mechanism, blockchain technology, digital economy, tax policy.

Abstract

This article examines theoretical and practical aspects of taxation mechanisms for cryptoassets and virtual currencies. The study analyzes the economic nature of cryptoassets, international practices of cryptocurrency taxation, and the regulatory framework currently implemented in the Republic of Uzbekistan. Particular attention is paid to the challenges faced by tax systems in the context of blockchain technology development. The findings highlight the importance of developing effective taxation mechanisms that ensure financial transparency while supporting innovation in the digital economy.

Downloads

Download data is not yet available.

References

1.Organisation for Economic Co-operation and Development. (2023). Taxing virtual currencies: An overview of tax treatments and emerging policy issues. OECD Publishing.

2.Organisation for Economic Co-operation and Development. (2022). Crypto-asset reporting framework and amendments to the common reporting standard. OECD Publishing.

3.Uzbekistan Republic. (2026). Tax Code of the Republic of Uzbekistan. Tashkent.

4.Uzbekistan Republic. (2018). On measures for the development of the digital economy in the Republic of Uzbekistan. Presidential Decree.

5.Yermack, D. (2015). Is Bitcoin a real currency? An economic appraisal. In D. Lee (Ed.), Handbook of digital currency (pp. 31–43). Elsevier.

6.Narayanan, A., Bonneau, J., Felten, E., Miller, A., & Goldfeder, S. (2016). Bitcoin and cryptocurrency technologies: A comprehensive introduction. Princeton University Press.

7.Antonopoulos, A. M. (2017). Mastering Bitcoin: Programming the open blockchain (2nd ed.). O’Reilly Media.

Downloads

Published

2026-03-31

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

TAXATION MECHANISMS OF CRYPTOASSETS AND VIRTUAL CURRENCIES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2474-2478. https://doi.org/10.55640/

Similar Articles

1-10 of 1917

You may also start an advanced similarity search for this article.