We assess the reality of the prospects for the recognition of cryptocurrency as a taxable item in the Russian Federation. Taking into account the fast development of the Russian Federation legislation on taxes, fees and insurance premiums, of considerable interest is the possibility of recognizing currency mining as an entrepreneurial activity. Specific features of its taxation with value added tax, as well as income taxes, using the general tax regime, or using special tax regimes (already existing in the Tax Code of the Russian Federation or that will have to be developed) also deserve some attention.
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