数字资产领域的概念框架:问题和发展领域

Yana OLIYNYK, Artem KUCHERIAVYI
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摘要

介绍。近年来,数字经济已成为全球和各国经济增长的主要动力。在这种模式下,一些社会经济挑战正在被克服:创造新的就业机会,确保世界各地人民的数字包容。问题陈述。数字经济领域的国家制度环境目前正在发展中,特别是在概念机构的一致性方面。本文的目的是分析数字经济中商业实体活动产生的对象的会计和税收监管和法律框架中使用的概念和分类工具,并确定其发展方向。方法:制度方法;比较分析;合成;分层分类方法。结果。对科学和专业出版物的书目分析表明,所有类别的“不可替代代币”、“虚拟资产”、“加密资产”本质上都是数字资产,即以数字格式存储或传输并具有经济或文化价值的资产。数字资产的全球性质导致需要就其法律地位和解决机制进行国际协调。虚拟资产、加密资产及其子类等数字资产在不同层面受到监管:国际(FATF, OECD);地区(欧盟);国家(英国,乌克兰)。对国际和地区层面以及个别国家定义“数字资产”、“加密资产”和“虚拟资产”概念的文件进行的审查表明,目前没有普遍接受的这些术语定义。结论。在各级监管文件中,对形成对象的会计和税收的概念和术语工具的特征进行了研究,这些特征的外观由数字经济下的经济实体的活动决定,研究表明,在为乌克兰的数字资产流通和业务监管提供制度支持时,选择了FATF使用的方法。就其内容而言,“虚拟资产”类别对应于欧洲立法对“加密资产”类别的解释。作者指出,乌克兰法律框架中的术语不一致需要通过立法的交叉分析来进一步解决,以统一对数字经济对象的解释方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Conceptual framework in the area of digital assets: issues and areas of development
Introduction. In recent years, the digital economy has become the main driver of economic growth both at the global and national levels. Within this paradigm, a number of socio-economic challenges are being overcome: creating new jobs, ensuring digital inclusion of people around the world. Problem Statement. The national institutional environment in the field of the digital economy is currently under development, in particular in terms of consistency of conceptual apparatus. The purpose of the article is to analyze the conceptual and categorical apparatus used in the regulatory and legal framework for accounting and taxation of objects arising from the activities of business entities in the digital economy, and to determine the directions of its development. Methods: institutional approach; comparative analysis; synthesis; hierarchical classification method. Results. A bibliographic analysis of scientific and professional publications showed that all categories of “non-fungible token”, “virtual asset”, “cryptoasset” are inherently digital assets, i.e. assets that are stored or transmitted in digital format and have economic or cultural value. The global nature of digital assets has led to the need for international coordination on their legal status and resolution mechanisms. Such digital assets as virtual assets, cryptoassets and their subtypes are regulated at different levels: international (FATF, OECD); regional (EU); national (UK, Ukraine). The presented review of the documents defining the concepts of “digital asset”, “cryptoasset” and “virtual asset” at the international and regional levels, as well as in individual countries, demonstrates that there is currently no generally accepted definition of these terms. Conclusions. The conducted study of the features in forming the conceptual and terminological apparatus of accounting and taxation of objects, the appearance of which is determined by the activities of economic entities under the digital economy, in regulatory documents at various levels showed that when developing institutional support for the regulation of the circulation of digital assets and operations with them in Ukraine the approach used by the FATF was chosen. In terms of its content, the category of “virtual assets” corresponds to the interpretation of the category of “cryptoassets” laid down by European legislation. The author identifies terminological inconsistencies in the Ukrainian legal framework that require further resolution through a cross-analysis of legislation to unify approaches to the interpretation of digital economy objects.
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