A COMPARATIVE REVIEW OF INTERNATIONAL Financial POLICIES IN THE FIELD OF TAXATION OF DIGITAL ASSETS

Digitalization is rapidly gaining momentum around the world: new technologies are being invented, new forms of cooperation are being practiced, and new forms of payments are emerging. Taking into account the all-consuming globalization and internationalization of the economy, the world community does not have time to properly adapt legislation to adequately regulate settlement and tax processes. While some States are trying to maximize the benefits of "transparent data" to optimize business processes and even create a better tax and regulatory framework, others are only now beginning to look at the cryptocurrency or, on the contrary, completely prohibit its use. The authors review the features of tax regulation of cryptocurrencies in the United States, Europe, Latin America and Asia. The author presents the concept of cryptocurrency as an object of taxation, based on the analysis of individual scientific approaches to the definition of "cryptocurrency" and the types of operations involving it. During the preparation of the article, it was revealed that the use of digital assets in the status of payment means implies the application of personal income tax, while their role as a property asset focuses on the profit received in the process of their sale / storage and its direct taxation.