CURRENT LANDSCAPE OF DIGITAL ASSET TAXATION IN LEGAL SYSTEM

Authors

  • Azamat Ergashev PhD in Law, Associate Professor of the Private international law department, Tashkent State University of Law, Uzbekistan Author

Keywords:

Tax Compliance, NFT taxation, Digital Asset, Trusts and estates, assess FMV, Internal Revenue Service.

Abstract

This article describes the specific features of tax law in legal systems, the basis of taxation of digital properties, specific legal mechanisms in Uzbekistan. In addition, the problems in the tax system are studied in detail with clear theoretical foundations. Well-reasoned proposals for solving problems are put forward. The article covers digital properties, legal concepts related to them, and tax issues.

References

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Published

2025-05-14

How to Cite

CURRENT LANDSCAPE OF DIGITAL ASSET TAXATION IN LEGAL SYSTEM. (2025). Social Sciences in the Modern World, 4(11), 39-42. https://in-academy.uz/index.php/ZDIF/article/view/14286