Legal Framework for Cryptocurrency Taxation

Student: Gurbanov Timur

Supervisor: Elena Ryabova

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 7

Year of Graduation: 2019

The subject of the exploration is a legal framework and taxation of social relations in the sphere of cryptocurrency trade, science doctrine, judicial practice. As a part of a study author proposes his own, universal definition of cryptocurrency and makes conclusions on cryptocurrency market future in Russian Federation. Study contains introduction, two chapters, conclusion and list of references. The first chapter of the study examines the world experience in giving legal definition of cryptocurrency. The second chapter focuses on the theoretical ways of regulating cryptocurrency operations and analysis of such world experience. The paper consists of 62 pages using 65 sources.

Full text (added May 10, 2019)

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses