Abstract: The article is devoted to the study of the content and correlation of the concepts of "digital currency" and "stablecoin". The subject of the article is the peculiarities of the legal regime of digital currencies and stablecoins, as well as the tax consequences of transactions with such assets. The purpose of the study is to determine the potential tax consequences of transactions involving digital currency and stablecoin, taking into account the economic and legal relationship of these concepts. As a result of the research conducted by the author, it is concluded that under Russian law, the main distinguishing feature of a stablecoin from a digital currency will be the presence or absence of a certain obligor. It is noted that despite the absence of a legally defined term "stablecoin", some of its types can be qualified as digital currencies or digital rights. In the case of a possible qualification of a stablecoin as a digital right, such a stablecoin can be characterised as a digital right that includes a monetary claim or as a hybrid digital asset. The fact that the value of a stablecoin is tied to a specific value does not in itself affect the characterisation of such an asset for the purposes of considering potential tax consequences. The lack of legally established rules for the taxation of digital currencies affects the ability to determine the potential tax consequences of transactions involving a stablecoin, if it is classified as a digital currency. It is concluded that the existing explanations of the state authorities on the taxation of digital currencies are not sufficient to correctly determine the tax consequences of transactions with such assets. The results of the study can be used in the development of legislation on the taxation of transactions with digital currencies and stablecoins.

Keywords: corporate income tax, digital financial assets, mining, taxation of stablecoins, digital assets, digital currency taxation, cryptoassets, stablecoin, cryptocurrency, digital currency

Abstract: The subject of this study is the administration of universal excise taxes, specifically one of its forms—value-added tax (VAT)—in the countries of the Eurasian Economic Union (EAEU). The study examines VAT within the context of tax system harmonization, digitalization of administration, and taxation of cross-border transactions. The focus is on differences in VAT rates, levels of process automation, and approaches to tax administration, which create barriers to integration and reduce the efficiency of tax systems. Special attention is given to the impact of digitalization on improving VAT collection, reducing the tax gap, and increasing the transparency of tax accounting. Additionally, the study explores the experiences of international integration organizations, such as the European Union, in tax unification and the implementation of digital platforms for taxpayer accounting and the administration of cross-border transactions. The methodological basis of the study includes the analysis of statistical data on VAT receipts, a comparative analysis of the tax systems of EAEU countries, and an examination of international experience, particularly the practices of the European Union. Methods such as generalization, modeling, and economic and mathematical analysis were applied to assess the effectiveness of current and prospective VAT administration mechanisms. The results demonstrate a strong dependence of tax revenue growth on the level of digitalization in administrative systems. It has been established that creating a unified digital VAT accounting platform can minimize the tax gap, improve tax collection, and reduce administrative costs. Key barriers to harmonization have been identified, including differences in VAT rates and the absence of a unified approach to the taxation of digital services. The practical significance of the results lies in their potential application to the development of joint programs among EAEU member states in the field of tax policy coordination, as well as the creation of a common supranational tax policy for the EAEU. Recommendations have been developed to adapt international best practices, including the introduction of automated taxpayer accounting systems, and specific steps have been proposed to unify the taxation of cross-border trade. The article concludes by emphasizing the need for coordinated efforts among EAEU countries to create a unified tax strategy. Such a strategy would enhance VAT collection, strengthen economic integration, and foster more transparent interactions between market participants.

Keywords: Tax Accounting Automation, Tax Gap, Economic Integration, Cross-Border Transactions, VAT Administration, Tax Digitalization, Tax System Harmonization, Eurasian Economic Union, Value-added tax, Universal excise

Abstract: In the era of digital transformation, artificial intelligence (hereinafter – AI) is becoming a key tool in tax administration. This article is a study of the possibilities of using AI in the tax administration of insolvent organizations (bankrupt), as well as the mechanics of introducing AI technologies into the work of structural divisions of tax authorities responsible for ensuring bankruptcy procedures for insolvent organizations and the prospects for their adaptation in the Russian tax administration system. Currently, bankruptcy is a macroeconomic factor and the need to apply AI in Russian practice, including to ensure bankruptcy procedures, is possible through the introduction of algorithms for monitoring and analyzing financial statements of enterprises. The article analyzes the international experience of using AI in the work of judicial and fiscal authorities, in order to adapt the selected approaches within the Russian system, which will contribute to increasing transparency and efficiency of tax administration. The basis of the research methodology is formed on the basis of general scientific and special research methods, including methods of comparative analysis, a method of generalizing results when formulating conclusions and presenting priority areas, a method of system analysis and expert assessment. The novelty of this study lies in the adaptation of tools and the introduction of AI mechanics into the tax administration of insolvent organizations (bankrupt). Conclusion. The introduction of AI into the work of the Federal Tax Service of Russia, in terms of tax administration of insolvent organizations, is a major vector towards improving the effectiveness of bankruptcy procedures for insolvent organizations. At the same time, the development of the institute of bankruptcy with the gradual introduction of AI contributes to: the development of predictive analytics, the construction of models for predicting the outcome of cases, the identification of distortions in the debtor's statements and balance sheet, reducing the cost of administering bankruptcy procedures, reducing the time spent on data processing. International experience demonstrates the high effectiveness of such technologies. The adaptation of the analyzed tools for Russian practice will open up new opportunities for digitalization, increase the transparency of tax administration, and also contribute to the development of international interdepartmental electronic interaction.

Keywords: bankruptcy estate, data analysis, creditors, deferred taxes, tax administration, debtor, arbitration manager, artificial intelligence, insolvency, institute of bankruptcy

Abstract: In the context of a complex geopolitical situation, an urgent issue is to ensure growth of the budget revenue to finance significant national projects, including the new national project "Family". The purpose of the study was to analyze the possibility of introducing a new tax, namely, a special tax to finance government support measures for families with children. The following tasks were defined: to analyze the current demographic situation in Russia, to conduct a historical analysis of the practice of levying a tax on childlessness and its effectiveness, to develop a new special tax in modern conditions. The study of the subject area revealed the futility of using the tax on bachelors and childless as a tool for increasing the birth rate. The work is based on the analysis of official data from Rosstat for the period from the 1950s to the present. Based on extrapolation and the averaging method, an estimate is given of the amount of revenue from the proposed tax to the budget. Based on the theoretical analysis of the economic essence of the tax, as well as the understanding of fair taxation, the possibility of introducing a new tax as a tool for additional redistribution of income between individuals with and without dependent children has been proven. The result was the development of conceptual parameters of a "special tax to finance measures of state support for families with children". The methodology for constructing a special tax is based on the fact that its size should be determined depending on the share of the subsistence minimum for a child to the average wage. The practical significance of the study lies in the possibility of practical implementation of the tax, taking into account the justification of all its mandatory elements.

Keywords: large families, minimum cost of living, tax fairness, income tax, tax on small families, bachelor tax, demographic hole, tax regulation of birth rate, taxes, social taxation