CURRENT LANDSCAPE OF DIGITAL ASSET TAXATION IN LEGAL SYSTEM

Mualliflar

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

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

Abstrak

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.

Iqtiboslar

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Harpaz, G. (2019). The taxation of cryptocurrencies - From a legal and tax perspective. Intertax, 47(3), 296-309.

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Nashr qilingan

2025-05-14

Iqtibos keltirish tartibi

CURRENT LANDSCAPE OF DIGITAL ASSET TAXATION IN LEGAL SYSTEM. (2025). Zamonaviy Dunyoda Ijtimoiy Fanlar, 4(11), 39-42. https://in-academy.uz/index.php/ZDIF/article/view/14286