LEGAL REGULATION OF CRYPTOCURRENCY TURNOVER TAXATION: A COMPARATIVE LEGAL STUDY OF THE TAX AND LEGAL REGULATION OF THE FRENCH REPUBLIC AND THE RUSSIAN FEDERATION

The article discusses the features of the tax and legal regulation of cryptocurrencies in the French Republic and the Russian Federation. The article raises the problem of identifying gaps in the legal regulation of the Russian Federation in terms of regulating the taxation of cryptocurrency turnover in comparison with the legal regulation of cryptocurrency turnover in the French Republic. The objects that were identified by the author within the framework of this study are determined based on the analysis of the theoretical and practical experience of the French Republic in the tax and legal regulation of the turnover of cryptocurrencies. A study of the legislation of the French Republic in terms of regulating the turnover of cryptocurrencies is conducted. A study of the subordinate regulatory legal acts of the French Republic in terms of regulating the turnover of cryptocurrencies is conducted. A study of the positions of legal scholars of the French Republic on the problem of tax and legal regulation of the turnover of cryptocurrencies is conducted. The experience of legal regulation of the turnover of cryptocurrencies in the Russian Federation is studied. As a result of the study, the author identifies several gaps in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the French Republic. Thus, the legislation of the Russian Federation does not define the tax and legal regime of the procedure for the initial accrual of cryptocurrencies — “mining”, while the regulatory and legal regulation of the French Republic in this direction offers several proposals for the diversification of taxpayers, objects of taxation and defines mining. The absence of tax and legal regulation of the mining procedure entails unjustified accrual of taxes. Mining is a technical feature of the cryptocurrency and cannot be ignored by the legislator. In addition to establishing tax and legal regulation of cryptocurrency mining, it is also important to determine the procedure for stimulating the development of mining by establishing tax benefits on the example of the French Republic

tax and legal regulation, taxation, cryptocurrency, blockchain, token, digital financial asset, digital currency, mining, French Republic, AMF, ACPR

Titorenko S. K. Legal regulation of cryptocurrency turnover taxation: a comparative legal study of the tax and legal regulation of the French Republic and the Russian Federation. Business. Education. Law, 2022, no. 3, pp. 218—222. DOI: 10.25683/VOLBI.2022.60.319.