Results 131 to 140 of about 304,014 (198)
Some of the next articles are maybe not open access.
Economy and law
The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on ...
Galina Vakulina
openaire +2 more sources
The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on ...
Galina Vakulina
openaire +2 more sources
Gostinichnoe delo (Hotel Business)
Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
semanticscholar +3 more sources
Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
semanticscholar +3 more sources
DIGITAL FINANCIAL ASSETS IN BANKRUPTCY
Bulletin of Chelyabinsk State University Series LawThe development of society, the expansion of economic ties and the emergence of new financial technologies and tools entail the need for their legislative regulation. A significant breakthrough in the field of digital technologies in recent years has led to the emergence of a new type of property (financial) assets - digital financial assets.
A. V. Semenov
openaire +2 more sources
CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET
Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, 2021Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of
K. S. Khavrova, T. V. Korenitsyna
openaire +1 more source
Taxation Issues for Digital Financial Assets
Social Science Computer Review, 2021The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax.
Viktor Shestak +2 more
openaire +1 more source
The Financial Digital Assets Frontier
2022The COVID-19 pandemic has disrupted the value chains for all major business sectors, with a great impact on the way we interact, socialize, transact, and trust the systems that we use on a daily basis. The magnitude of this major health crisis imposed a new level of digitalization, to which everyone needed to adapt, with great costs in terms of social,
openaire +1 more source
THEORETICAL AND PRACTICAL ANALYSIS OF RUSSIAN DIGITAL FINANCIAL ASSETS
RSUH/RGGU Bulletin Series Economics Management Law, 2023The article analyzes the impact of fintech on the development of financial relations in Russia. It gives the definition of such categories as digital finance, digital financial assets.
V. K. Spilnichenko
semanticscholar +1 more source
DEVELOPMENT OF DIGITAL FINANCIAL ASSETS: FOREIGN EXPERIENCE
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023Nowadays, actively developing digital technologies have a significant impact on all spheres of society. The digitalization of the economy and, in particular, finance is particularly dynamic.
E. Karanina, D. I. Skopin
semanticscholar +1 more source