Abstract: The use of private digital assets based on distributed ledger technology and cryptography methods is increasing every year. The opportunities provided by crypto assets due to their special characteristics can be used when issuing digital assets controlled by the state. The subject of this article is the study of digital currencies of central banks (CBDC), the digital ruble, consideration of their differences from cryptocurrencies and the opportunities provided by them to strengthen tax control in the field of compliance with tax legislation by subjects of economic relations. The research was carried out using universal (analysis, generalization) and special legal methods of cognition (comparative legal, historical legal).

The novelty of the study consists in updating approaches to identifying the essence of digital currencies of central banks, including the digital ruble and the possibility of their influence on compliance with tax legislation.
As a result of the study, the author concluded that the need to introduce digital currencies of central banks is now under active study by the central banks of a large number of states. The advantages for users of these assets will be speed, availability of assets even in regions that are difficult to access for banking services and security from the state. For regulators, the introduction of these assets will reduce interest in cryptocurrencies, transactions with which are often made for illegal purposes, as well as give additional incentives in the fight against tax evasion.

Abstract: The subject of the article is to identify the approaches of the fiscal authorities of Russia to taxation and administration of transactions with crypto assets in relation to various types of taxes. The author set the tasks: to investigate the explanations of the fiscal authorities of Russia regarding the need to impose personal income tax on income received by individuals when performing transactions with crypto assets; to update the position regarding the need to impose corporate income tax on profits received as a result of transactions with crypto assets; to understand the procedure for taxation of income of taxpayers applying special tax regimes; to study the issues of taxation VAT on the sale of crypto assets, the occurrence of property tax on the possession of crypto assets; analyze the need to submit specialized reports to the tax authorities regarding transactions or ownership of crypto assets. The study of the explanations of the fiscal authorities of Russia over the past five years has made it possible to update the positions of the state in terms of taxation and tax administration of transactions with crypto assets in the absence of appropriate rules in tax legislation. The author of the article concluded that, in general, the fiscal authorities consistently consider for various taxes that the general rules established by the tax legislation of the Russian Federation are applicable to the taxation of transactions with crypto assets. The absence of special taxation rules does not mean that there is no need to declare and tax the income received accordingly. At the same time, according to the author, the adoption of relevant regulations regarding the mining of digital currencies, the determination of their legal status for tax purposes would make it possible to remove issues that have not been definitively resolved to date regarding the taxation of the issuance and sale of digital currencies, including the possibility of exemption from personal income tax when owned for more than three years; the use of special tax regimes; there is no need to impose VAT on the relevant transactions, which would correspond to the international experience of taxation of transactions with these assets.