Taxation of digital financial assets in the context of classical rules of taxation

K. A. Ponomareva; A. O. Simonov

Law Enforcement Review
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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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Ponomareva K.A., Simonov A.O. Taxation of digital financial assets in the context of classical rules of taxation. Law Enforcement Review. 2023;7(4):35-44. https://doi.org/10.52468/2542-1514.2023.7(4).35-44

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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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About the Authors

K. A. Ponomareva
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation

Karina A. Ponomareva – Doctor of Law, Associate Professor; Leading academic researcher, Center of Tax Policy

3/2, Nastas’inskii per., Moscow, 127006

ResearcherID: N-7562-2016

A. O. Simonov
Financial Research Institute of the Ministry of Finance of the Russian Federation; HSE University
Russian Federation

Andey O. Simonov – Expert, Center of Tax Policy; Postgraduate student, Faculty of Law

3/2, Nastas’inskii per., Moscow, 127006

3, Bol’shoi Trekhsvyatitel’skii per., Moscow, 109028

ResearcherID: JFS-9280-2023

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