?
Blockchain technology in tax law theory and tax administration
RUDN Journal of Law. 2021. Vol. 25. No. 3. P. 693–710.
Lyutova O. I., Fialkovskaya I. D.
The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the author’s definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called “smart taxes” while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.
Salamatov V., Базелюк В. Н., Бизнес. Общество. Власть 2025 № 3 (57) С. 218–238
The article is dedicated to analyzing the experience of the Islamic Republic of Iran under prolonged sanction pressure that has been ongoing since 1979. The main focus is on three key aspects: historical stages of sanctions implementation, their impact on the economy, politics, and social sphere of the country, as well as Iran's methods of ...
Added: February 13, 2026
Borushkina S., Gorodnichev A., / Elsevier. Серия -- "WPS". 2026.
Agglomeration policy has long been a widely accepted approach in spatial development, premised on
the assumption that large, integrated city-regions drive national economic growth through higher
productivity, innovation, and global integration. This paper examines how this paradigm is reworked
under conditions of polycrisis, understood as a durable state of overlapping and mutually reinforcing
economic, geopolitical, and institutional crises. Focusing ...
Added: February 10, 2026
Guseva T., Клепалова Ю. И., Государство и право 2024 № 2 С. 130–139
The article is devoted to the search for a solution to such an acute and urgent problem of modern society as the informal economy, which has an adverse impact both on the state and its financial instruments, and on the population employed in it. Analyzing the norms of Labor Law and Social Security Law, the ...
Added: February 1, 2026
Kuninets A., Malygina E., Nesterenko A. et al., Journal of Computer Virology and Hacking Techniques 2026 No. 22
This work describes a post-quantum lattice-based linkable ring signature scheme over NTRU lattices, constructed within the Raptor framework. Our design incorporates the Ducas–Prest Gaussian sampler, the signature generation and verification algorithms from the Falcon scheme, and the key generation algorithm from the Mitaka scheme. This hybrid approach combines Falcon’s compact signatures and fast verification with ...
Added: January 23, 2026
Samokhina E., Antonov M., Хмелевский А. М. et al., / NRU Higher School of Economics. Series LAW "Law". 2025. No. 13 (1).
According to its Constitution, Russia is a secular state where the church is separated from the state. However, it would be incorrect to rule out any influence of religion onto law only because of these constitutional principles of secularity and separation. Many of our moral concepts and ethical convictions are imbued with religious meanings, many ...
Added: November 13, 2025
Volkova O. N., Финансы: теория и практика 2025 Т. 29 № 5 С. 21–33
Cryptocurrencies are a type of financial instrument that has been widely used by financial market participants since
the early 2010s. Despite their growing popularity, their status within financial systems across different countries
remains a topic of ongoing discussion. There is still no consensus on how to best understand the economic nature of
these digital assets. This paper uses ...
Added: November 5, 2025
Khusainov G., Теоретическая и прикладная юриспруденция 2026 № 1 С. 184–197
Introduction. The swift evolution of digital asset technologies continues to outpace the development of comprehensive regulatory frameworks. In this context of legislative gaps, court rulings play a pivotal role in shaping the legal status of cryptocurrencies and mining, underscoring the relevance of a comparative analysis of their impact across different legal systems.
Methodology and materials. This ...
Added: October 28, 2025
Малахов В. С., Симон М. Е., Летняков Д. Э. et al., / SSRN. Серия Social Science Research Network "Social Science Research Network". 2020.
The notion of “political accommodation” applied to the theory and practice of managing cultural diversity could enrich the Russian academic dictionary. Liberal democratic states invented specific mechanisms for political accommodation of cultural differences. Thanks to these mechanisms, the part of the population of a democratic state that is not ready to dissolve into the ethnocultural ...
Added: September 26, 2025
Kosov M., Ахмадеев Р. Г., Платонов А. П., Аудиторские ведомости 2024 № 4 С. 127–132
The current processes of digitalization of the economy directly affect the development of relations in the financial sector of the economy. The introduction of the digital ruble as a pilot project based on the digital platform is not only a new form of money, which has distinctive features, but to a greater extent a set ...
Added: September 19, 2025
Sheiman I., Степанов И. М., Shishkin S. et al., / Высшая школа экономики. Серия WP8 "Государственное и муниципальное управление". 2025.
Анализируются новые факторы, диктующие необходимость планирования кадров здравоохранения на среднесрочную и долгосрочную перспективу. Предложена концепция такого планирования с выделением модулей спроса и предложения кадров. Представлены параметры этих модулей, а также алгоритмы расчетов. Специальные разделы работы посвящены детализации планирования – по отдельным секторам здравоохранения, профессионально-квалификационным группам, врачебным специальностям, с учетом территориальной специфики формирования потребности в кадрах. ...
Added: July 16, 2025
Mansurov K., Semenov A., Dmitry Grigoriev et al., Computational Economics 2024 Vol. 64 P. 2585–2603
In this paper, we consider the approach of applying state-of-the-art machine learning
algorithms to simulate some financial markets. In this case, we choose the cryptocurrency market based on the assumption that such markets more active today. As
a rule, they have more volatility, attracting riskier traders. Considering classic trading strategies, we also introduce an agent with a ...
Added: July 11, 2025
Zhukova Y., Podmarkova A., Закон 2024 № 12 С. 162–177
The article analyses the new legal regulation of passenger and baggage transportation relations concerning the model of their organisation and the distribution of responsibility between their participants. This issue becomes particularly relevant because of the admission to this activity, along with individual entrepreneurs and legal entities, of citizens who do not have the status of ...
Added: May 16, 2025
Sokolov B., / Series OSF "SocArXiv". 2025.
This paper reviews various estimands used in modern scientific and applied research to operationalize causal inquiries within the Rubin Causal Model framework. I first introduce the most widely utilized average treatment effects, such as ATE, ATT, and ATC. I then describe their popular extensions, including those targeting local and conditional treatment effects; causal interactions and mediation; effects ...
Added: May 6, 2025
Teterin M., Peresetsky A., Applied Econometrics 2025 Vol. 77 P. 74–90
Bitcoin and Ethereum are the two world’s largest cryptocurrencies. Their market capitalizations have recently peaked, making them more attractive to portfolio investors. As the cryptocurrency market is known for its high volatility nature, government institutions are also interested in this segment of the financial market for more comprehensive regulation. Volatility forecasting is a crucial part ...
Added: April 22, 2025
K. Ponomareva, BRICS Law Journal 2023 Vol. 10 No. 4 P. 142–161
The digitization of the economy creates new challenges that affect the tax security of a state. These challenges have both positive and negative effects on the economy. This study is devoted to the challenges brought about by a digital economy that result in the necessity of responses from governments and international organizations. First and foremost, ...
Added: February 11, 2025
K. Ponomareva, Maslov K., Mironova S., BRICS Law Journal 2024 Vol. 11 No. 4 P. 57–80
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the ...
Added: February 10, 2025
Миронова С., Пономарева К. А., Банковское право 2024 № 2 С. 32–39
The role of banks in the gig economy in Russia and foreign countries is considered in the article. It is noted that the growth of the number of people employed in the gig economy indicates the need for legal regulation of both the status of such workers and their interaction with other market participants, including ...
Added: February 10, 2025
С. М. Авдошин, А. М. Литвиненко, Информационные технологии 2025 Т. 31 № 1 С. 42–55
Smart contracts are software algorithms that represent an agreement in digital form with a mechanism for forcing the parties to fulfill their obligations. Smart contracts are already firmly entrenched in the fields of finance, but this is not the only possible field of application. The disadvantage of such a digital agreement is that smart contracts ...
Added: January 23, 2025
Teterin M., Peresetsky A., The Journal of the New Economic Association 2024 Vol. 4 P. 118–135
Since the introduction of Bitcoin in 2008, the size of the cryptocurrency market is becoming increasingly important for investors. Thus, the forecast of cryptocurrency price volatility is of particular interest to portfolio investors, as they are interested in accurately estimating the standard deviation of their portfolios to calculate the Value-at- Risk (VaR) as a risk ...
Added: January 21, 2025
Pushkarev V. V., Skachko A. V., Gaevoy A. I. et al., Revista Electrónica de Investigación en Ciencias Económicas 2022 Vol. 10 No. 19 P. 111–125
The analysis of statistical data and other figures on particular criminal cases in Russia indicate that the resources of the financial system attract criminals. Annually, the number of such crimes grows while cryptocurrency and other digital assets or rights become an object or means for committing a crime. The risk of such crimes increases as ...
Added: January 9, 2025
N. S. Kulyasov, Opekunov V. A., Tikhonov Y. P., , in: Proceedings of the International Scientific Conference “Smart Nations: Global Trends In The Digital Economy”, Volume 2, 2022. Lecture Notes in Networks and Systems (LNNS, volume 398).: Springer, 2022. P. 72–79.
he contribution considers the role of digital assets in the transformation of contemporary corporate relations. The prerequisites for the emergence of digital assets in the modern economy are studied in this work, various approaches to the interpretation of the definition of digital assets, including at the legislative level, are presented. Tokens are allocated as one ...
Added: September 26, 2024
Pastukhov E., Journal of Corporate Finance Research 2024 Vol. 18 No. 2
Added: July 24, 2024
Lebedeva S., Харченко Д. Е., Дьяконов А. Д. et al., Информатизация в цифровой экономике 2023 Т. 4 № 2 С. 167–182
Recently, non-fungible token (NFT) technology has gained widespread adoption and has become an integral part of the cryptocurrency world. This raises the question of how this technology can be used to develop other industries, such as sports and tourism. In this article, we explore the potential of using NFTs as a tool for sports and ...
Added: May 7, 2024
Aleksey Nikolaevich Lyaskalo, Legal Issues in the Digital Age 2023 Vol. 4 No. 4 P. 48–67
The approval of new legislative acts regulating the financial assets in digital form, including digital rights, digital currencies and the digital ruble, gives grounds for rethinking their legal status and influence on the sphere of criminal law enforcement. The purpose of the study is to identify the legal nature of financial assets in digital form, ...
Added: December 26, 2023