CHALLENGES AND PROSPECTS OF CRYPTOCURRENCY TAXATION IN THE MODERN GLOBAL ECONOMY

The study explores the issue of cryptocurrency taxation in various countries, particularly in the United States, the European Union, and Ukraine. It examines the challenges of classifying digital assets, their legal status, and the taxation approaches applied. The analysis highlights the risks associated with tax evasion and the use of cryptocurrencies in illicit activities. Special attention is given to international cooperation, transaction monitoring, and the development of effective tax control mechanisms to ensure transparency in the financial system.