THE PROSPECT OF TAXATION OF CRYPTOCURRENCY IN UKRAINE THROUGH THE PRISM OF INTERNATIONAL EXPERIENCE

The foreign law (on the example of USA, South Africa, Great Britain, Australia), which regulate the taxation of cyber currencies, was analyzed in the article. Different approaches, that regulate what cyber currency are and how it should be defined as an object of taxation were considered. The attitude of the National Bank of Ukraine to this issue was determined, also the beliefs of experts in the field of economy, in particular, of the chairman of the National Commission on Securities and Stock Market, were determined. The views of practicing lawyer, who gave recommendations to owners of cyber currency what they should do right now, were identified. The state of this issue in Ukraine, based of the current legislation, was studied. The bills on the given issue and ways of formation of the tax policy that they envisage were analyzed. The author expressed her own views on the situation with the taxation of cyber currency in our country and provided her own vision on why the mechanism for taxation of cyber currencies has not been developed yet. The prospect for the development of cyber currencies were outlined in the conclusion and the action plan for taxation of cyber currencies was proposed.