КЛАСИФІКАЦІЯ КРИПТОАКТИВІВ ТА ОПЕРАЦІЙ З НИМИ: ПОБУДОВА МАТРИЦІ ВІДПОВІДНОСТІ ЯК ІНСТРУМЕНТУ ПОДАТКОВОГО АНАЛІЗУ
DOI:
https://doi.org/10.32782/2786-8273/2026-13-30Ключові слова:
криптоактиви, матриця відповідності, оподаткування, MiCA, CARF, FATF, DeFi, NFTАнотація
Розвиток ринку цифрових активів потребує системних інструментів для аналізу податкових наслідків операцій з криптоактивами. Метою статті є розробка комплексної класифікації криптоактивів та операцій з ними на основі міжнародних регуляторних рамок (MiCA, FATF, CARF, IMF, IFRS, ООН) та побудова концепції матриці відповідності як аналітичного інструменту податкового аналізу. Дослідження базується на порівняльному аналізі міжнародних регуляторних документів, структурній систематизації та матричному моделюванні. Запропоновано багаторівневу класифікацію, що включає сім категорій криптоактивів та одинадцять груп операцій. На перетині вцдповідних категорій побудовано матрицю відповідності, яка дозволяє ідентифікувати операційний профіль кожного виду криптоактиву та виявити зони регуляторної невизначеності. Матриця є відправною точкою для побудови податкової матриці з конкретними режимами оподаткування.
Посилання
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