Налоговые последствия использования альтернативных платежных средств (теоретико-правовые аспекты)

Вестник Пермского университета. Юридические науки. 2017. № 35. С. 66–72.

Кучеров И. И., Хаванова И. А.

Introduction: the article is devoted to the analysis of the legal nature of alternative means of payment (for the purposes of taxation), in particular bitcoin, and to the study of tax consequences of their usage (theoretical and legal aspects). The academic interest of the authors is connected with law enforcement problems, which take their origin in unique technologies making it possible to use alternative means of payment. The paper analyzes the position of the Federal Tax Service of Russia on the issue, as well as foreign experience and current case law of the European Court of Justice. Purpose: to study the legal nature of alternative means of payment, bitcoin in particular, for the purposes of taxation; based on the analysis of foreign legal regulation experience, to reveal the most common problems in the field of taxation linked with the usage of virtual currencies and their tax assessment. Methods: the study is based on the methods of comparison, analysis, synthesis, generalization, and formal-logical method. Results: the article provides the analysis of the legal nature of alternative means of payment, in particular bitcoin, for the purposes of legal entities income tax and VAT; the substantiation for the conclusion that operations with bitcoin are subject to taxation; the analysis of tax consequences of particular situations; the formulation of the main principles of taxation.

Keywords: налог на добавленную стоимость (НДС), деньги, цена, налог, киберпространство, cyberspace, VAT, биткоин, tax, Bitcoin, virtual currency, виртуальная валюта, legal means of payment, законное средство платежа