PROBLEMS OF LEGAL REGULATION OF TAXATION AND TAX CONTROL DURING TURNOVER OF CRYPTOCURRENCY
The author analyses the specific characteristics of cryptocurrency as an element of the digital economy from in view of possible taxation of their turnover. Considering various points of view from researchers, international organizations and the national legislator (already adopted laws and existing draft bills), the author concludes that cryptocurrency in Russia can be attributed to property (property rights) as the category of objects civil rights. Therefore, certain challenges may arise in regulation of issues related to turnover of cryptocurrencies and tax control exercised by the tax authorities.