A.S. Erashov, Higher School of Banking Gdansk (aerashow@gmail.com)
Annotation. The active development of Internet technologies in the 21st century, and in particular the development of Blockchain technologies over the past 12 years since the creation of the first Bitcoin cryptocurrency, necessitates a revision of the existing tax relationship between business and the state. The article discusses the issue of the mining industry that has arisen in recent years and is actively developing. At the same time, the existing tax systems of states not only differ from each other, which creates difficulties for miners in international business, but also the tax systems created in the past centuries cannot effectively tax the latest technologies. In the article, the authors propose a solution for the universal taxation of mining for all countries, which will optimize the taxation of mining.At present, the absence of international tax standards can hinder the development of the industry and lead to a shortfall in revenue for the budgets of different countries. At the same time, taking into account the development of the latest IT technologies, it would be rational and efficient to organize taxation on the basis of modern smart contracts, which can be easily built into the aggregators of mining pools themselves for automatic settlements and payments.
Abstract. The active development of Internet technologies in the 21st century, and in particular the development of Blockchain technologies for the last 12 years since the creation of the first bitcoin cryptocurrency, necessitates a revision of the existing tax relationship between business and the state. The article discusses the issue of the mining industry that has arisen in recent years and is actively developing. At the same time, the existing tax systems of states not only differ from each other, which creates difficulties for miners in international business, but also the tax systems created in past centuries cannot effectively tax the latest technologies. In the article, the authors propose a solution to the universal taxation of mining for all countries, which will optimize the taxation of mining. At present, the lack of international tax standards can hinder the development of the industry and lead to a shortfall in revenues for the budgets of different countries. At the same time, taking into account the development of the latest IT technologies, it would be rational and efficient to organize taxation on the basis of modern smart contracts, which can be easily built into the aggregators of mining pools themselves for automatic payments and payments.
: , , , , , , , mining, decentralized generation, Proof of Work, Proof of Stake, Mining taxation, cryptocurrency, blockchain
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1 Cryptocurrency Market Capitalizations // CoinMarketCap.com (https://coinmarketcap.com/currencies/bitcoin – : 12.02.2021).
2 2021 : - -10 . // Profinvestment.com (http://profinvestment.com/crypto-currency-rating – : 12.02.2021).
3 https://youtu.be/tDXwHFwn1NI
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The original article is in the journal Management Accounting Issue 1 (2021) pp. 152-156. A link to the author and source is required when copying.
Link to general information about the article in the Russian Science Citation Index