Year: 2025
Type: article
Abstract: The article analyses taxation issues in digital currency and asset transactions. It explores ‘tax policy’ and ‘digital economy,’ highlighting key changes in Russia’s tax approach to digital businesses that impact budget revenues. The study reveals taxation requirements for digital currencies and how shifts in economic activities alter taxes, tax bases, and policies globally. Effective tax policy should focus on digital automation and security. It concludes that evolving digital technologies transform tax requirements, influencing tax policy through sectoral support and strict fiscal measures.
Source: Economics Theory and Practice
Authors: E.N. KISELEVA, Y.A. SHIKHANOVA
Language: English
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410824194