Taxation Issues for Digital Financial Assets
Viktor Shestak,
Alla Kiseleva,
Yuriy KolesnikovAuthor Biographies
Viktor Shestak is a Doctor in Law,
Professor of the Department of Criminal Law,
Criminal Procedure and Criminology at the MGIMO-University of the MFA of Russia,
Viktor is the developer of the criminological concept for the development of the crime prevention system for military personnel,
His research interests are criminal procedure,
and comparative jurisprudence in the field of criminal,
Alla Kiseleva is a PhD in Law,
Associate Professor of the Department of Financial Law at the Southern Federal University in Rostov-na-Donu,
She is an expert in the constitutional law of the Russian Federation,
federalism theory,
financial and tax law,
Yuriy Kolesnikov is a Doctor in Law,
Head of the Department of Financial Law at the Southern Federal University in Rostov-na-Donu,
He specializes in current problems of financial law,
legal regulation of financial markets,
legal regime of regional and local taxes
Social Science Computer Review
Published online on March 30, 2021
Abstract
Social Science Computer Review, Ahead of Print.
The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax,...