{"id":"https://openalex.org/W4393312973","doi":"https://doi.org/10.32782/bses.85-14","title":"FEATURES OF CRYPTOCURRENCY TAXATION IN DIFFERENT COUNTRIES OF THE WORLD","display_name":"FEATURES OF CRYPTOCURRENCY TAXATION IN DIFFERENT COUNTRIES OF THE WORLD","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4393312973","doi":"https://doi.org/10.32782/bses.85-14"},"language":"en","primary_location":{"id":"doi:10.32782/bses.85-14","doi":"https://doi.org/10.32782/bses.85-14","is_oa":true,"landing_page_url":"https://doi.org/10.32782/bses.85-14","pdf_url":"http://dx.doi.org/10.32782/bses.85-14","source":{"id":"https://openalex.org/S4210224301","display_name":"Black Sea Economic Studies","issn_l":"2524-0897","issn":["2524-0897","2524-0900"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4327874101","host_organization_name":"Black Sea Research Institute of Economics and Innovation","host_organization_lineage":["https://openalex.org/P4327874101"],"host_organization_lineage_names":["Black Sea Research Institute of Economics and Innovation"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Black Sea Economic Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://dx.doi.org/10.32782/bses.85-14","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Oleg Korkushko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4399657968","display_name":"Educational and Rehabilitation Institution of Higher Education \"Kamianets-Podilskyi State Institute\"","ror":"https://ror.org/03pr6rd29","country_code":"UA","type":"education","lineage":["https://openalex.org/I4399657968"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Oleg Korkushko","raw_affiliation_strings":["Educational and Rehabilitation Institute \u043ef Higher Education \u00abKamyanets-Podilsky State Institute\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Educational and Rehabilitation Institute \u043ef Higher Education \u00abKamyanets-Podilsky State Institute\u00bb","institution_ids":["https://openalex.org/I4399657968"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017499052","display_name":"Liudmyla Kushnir","orcid":"https://orcid.org/0000-0001-7597-5791","observed_orcids":["https://orcid.org/0000-0001-7597-5791"]},"institutions":[{"id":"https://openalex.org/I4399657968","display_name":"Educational and Rehabilitation Institution of Higher Education \"Kamianets-Podilskyi State Institute\"","ror":"https://ror.org/03pr6rd29","country_code":"UA","type":"education","lineage":["https://openalex.org/I4399657968"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Liudmyla Kushnir","raw_affiliation_strings":["Educational and Rehabilitation Institute \u043ef Higher Education \u00abKamyanets-Podilsky State Institute\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Educational and Rehabilitation Institute \u043ef Higher Education \u00abKamyanets-Podilsky State Institute\u00bb","institution_ids":["https://openalex.org/I4399657968"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4399657968"],"apc_list":null,"apc_paid":null,"fwci":1.9628,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.85409753,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":"85","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5371000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5371000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.39309999346733093,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.017899999395012856,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cryptocurrency-taxation","display_name":"cryptocurrency taxation","score":1.0},{"id":"https://openalex.org/keywords/crypto-assets","display_name":"crypto-assets","score":0.609000027179718},{"id":"https://openalex.org/keywords/comparative-tax-law","display_name":"comparative tax law","score":0.6010000109672546},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.6000000238418579},{"id":"https://openalex.org/keywords/foreign-currency","display_name":"foreign currency","score":0.7409999966621399},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.550000011920929},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.5580000281333923},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.4390000104904175},{"id":"https://openalex.org/keywords/cryptocurrency-adoption","display_name":"cryptocurrency adoption","score":0.3610000014305115}],"concepts":[{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.9623202085494995},{"id":"https://openalex.org/C47487560","wikidata":"https://www.wikidata.org/wiki/Q4112083","display_name":"Virtual currency","level":3,"score":0.5923071503639221},{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.5723268985748291},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4735412001609802},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.4457104802131653},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4393951892852783},{"id":"https://openalex.org/C2777206034","wikidata":"https://www.wikidata.org/wiki/Q1643989","display_name":"Legal tender","level":3,"score":0.4294588267803192},{"id":"https://openalex.org/C2780586970","wikidata":"https://www.wikidata.org/wiki/Q1357284","display_name":"Popularity","level":2,"score":0.42720791697502136},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.4200475215911865},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.36515378952026367},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22368478775024414},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.09883898496627808},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32782/bses.85-14","doi":"https://doi.org/10.32782/bses.85-14","is_oa":true,"landing_page_url":"https://doi.org/10.32782/bses.85-14","pdf_url":"http://dx.doi.org/10.32782/bses.85-14","source":{"id":"https://openalex.org/S4210224301","display_name":"Black Sea Economic Studies","issn_l":"2524-0897","issn":["2524-0897","2524-0900"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4327874101","host_organization_name":"Black Sea Research Institute of Economics and Innovation","host_organization_lineage":["https://openalex.org/P4327874101"],"host_organization_lineage_names":["Black Sea Research Institute of Economics and Innovation"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Black Sea Economic Studies","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32782/bses.85-14","doi":"https://doi.org/10.32782/bses.85-14","is_oa":true,"landing_page_url":"https://doi.org/10.32782/bses.85-14","pdf_url":"http://dx.doi.org/10.32782/bses.85-14","source":{"id":"https://openalex.org/S4210224301","display_name":"Black Sea Economic Studies","issn_l":"2524-0897","issn":["2524-0897","2524-0900"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4327874101","host_organization_name":"Black Sea Research Institute of Economics and Innovation","host_organization_lineage":["https://openalex.org/P4327874101"],"host_organization_lineage_names":["Black Sea Research Institute of Economics and Innovation"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Black Sea Economic Studies","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393312973.pdf","grobid_xml":"https://content.openalex.org/works/W4393312973.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4411085641","https://openalex.org/W4382777132","https://openalex.org/W4312768507","https://openalex.org/W3140723416","https://openalex.org/W4390457613","https://openalex.org/W7160777473","https://openalex.org/W7167355181","https://openalex.org/W3120057371","https://openalex.org/W7057055639","https://openalex.org/W4286895371"],"abstract_inverted_index":{"Every":[0],"year,":[1],"cryptocurrency":[2,79,113,163,193,211,256,271,302],"is":[3,17,43,84,117,233,238,258,273,291],"slowly":[4],"but":[5],"surely":[6],"conquering":[7],"the":[8,52,56,101,107,110,120,127,130,136,139,150,159,169,177,190,205,213,216,224,230,275,280,289,296,301,311,329],"whole":[9],"world.":[10],"Thanks":[11],"to":[12,51,61,141,189,295,320],"this":[13,335],"trend,":[14],"its":[15,25,201,308],"acceptance":[16],"increasing,":[18,85],"and":[19,21,37,64,72,96,254,282,323],"more":[20,22,70],"options":[23],"for":[24],"application":[26],"are":[27,32,88,267],"appearing.":[28],"Large":[29],"global":[30,270],"companies":[31],"showing":[33],"interest":[34,123],"in":[35,40,114,124,138,165,176,194,212,229,235,285,334],"blockchain":[36],"cryptocurrency,":[38,185],"investing":[39],"them.":[41],"It":[42],"quite":[44],"obvious":[45],"that":[46,327],"these":[47],"events":[48],"will":[49],"contribute":[50],"rapid":[53],"expansion":[54,108],"of":[55,76,94,109,112,129,132,135,152,158,162,171,174,179,182,192,200,215,226,277,288,307,314,317,325,331],"market.":[57],"Crypto":[58],"assets":[59,87],"continue":[60],"gain":[62],"popularity":[63],"their":[65,147,221],"adoption":[66],"has":[67],"become":[68],"something":[69],"important":[71],"real.":[73],"The":[74,269],"number":[75,173],"stores":[77],"accepting":[78],"as":[80,91,245],"a":[81,92,172,239,246,304],"payment":[82],"method":[83],"crypto":[86],"being":[89],"used":[90],"form":[93],"fundraising,":[95],"you":[97],"can":[98,261],"even":[99],"travel":[100],"world":[102,115,137,217,290],"with":[103,184,310],"cryptocurrency.":[104],"In":[105,249],"addition,":[106],"use":[111],"markets":[116],"explained":[118],"by":[119],"rapidly":[121,297],"growing":[122],"it":[125,232,237,244],"on":[126,210,219],"part":[128],"population":[131],"various":[133,286],"countries":[134,167,196,214,287],"desire":[140],"earn":[142],"or":[143,260],"at":[144,274],"least":[145],"protect":[146],"income":[148],"from":[149],"devaluation":[151],"national":[153],"currencies.":[154],"A":[155],"direct":[156],"analysis":[157],"current":[160],"rules":[161],"taxation":[164,257],"foreign":[166,195,247],"showed":[168],"existence":[170],"differences":[175],"implementation":[178],"tax":[180,318,332],"regulation":[181],"transactions":[183],"because":[186],"different":[187,198],"approaches":[188],"definition":[191],"cause":[197],"methods":[199],"taxation.":[202],"That":[203],"is,":[204,328],"fiscal":[206],"policy":[207],"regarding":[208],"taxes":[209],"depends":[218],"how":[220],"legislation":[222,333],"interprets":[223],"concept":[225],"virtual":[227],"money:":[228],"USA":[231],"property,":[234],"Britain":[236],"capital":[240],"asset,":[241],"Italy":[242],"considers":[243],"currency.":[248],"Malta,":[250],"El":[251],"Salvador,":[252],"Malaysia":[253],"Singapore,":[255],"absent":[259],"be":[262],"avoided":[263],"if":[264],"certain":[265],"conditions":[266],"met.":[268],"market":[272],"stage":[276],"formation,":[278],"therefore":[279],"regulatory":[281],"legal":[283],"framework":[284],"actively":[292],"developing,":[293],"adapting":[294],"changing":[298],"reality.":[299],"Gradually,":[300],"receives":[303],"final":[305],"determination":[306],"status":[309],"further":[312],"development":[313],"effective":[315],"mechanisms":[316],"administration":[319],"ensure":[321],"transparency":[322],"fairness":[324],"taxation,":[326],"creation":[330],"area.":[336]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-03-30T00:00:00"}
