Decentralized Payment Systems and Their Interaction with the Current Tax System

Abstract

This article discusses decentralized payment systems that are becoming more widespread in the global economy in the context of globalization and digitalization. Special attention is paid to the taxation of operations of decentralized payment systems in domestic and foreign practice. Th e scientifi c and practical signifi cance lies in the fact that the article considers three approaches to taxation of transactions with cryptocurrencies, defi nes the objects of taxation for such transactions, and considers the experience of foreign countries.