Малкова Ю.В. К вопросу о налогообложении криптовалюты и цифровых активов: российский и зарубежный опыт / Малкова Ю.В., Тихонова А.В. // Экономика.Налоги.Право. – 2020. – №5. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2020/bv2317.pdf>.
|
Period
|
Read
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2020
|
Quarter 4
|
November
|
4
|
0
|
3
|
0
|
7
|
|
December
|
1
|
0
|
1
|
0
|
2
|
|
Year 2021
|
Quarter 1
|
January
|
6
|
0
|
2
|
0
|
8
|
|
February
|
2
|
0
|
2
|
0
|
4
|
|
March
|
2
|
0
|
2
|
0
|
4
|
|
Quarter 2
|
April
|
0
|
0
|
12
|
0
|
12
|
|
May
|
6
|
0
|
7
|
0
|
13
|
|
June
|
5
|
0
|
12
|
0
|
17
|
|
Quarter 3
|
July
|
8
|
0
|
5
|
0
|
13
|
|
August
|
9
|
0
|
10
|
0
|
19
|
|
September
|
8
|
0
|
11
|
0
|
19
|
|
Quarter 4
|
October
|
8
|
0
|
10
|
0
|
18
|
|
November
|
8
|
0
|
7
|
0
|
15
|
|
December
|
10
|
0
|
10
|
0
|
20
|
|
Year 2022
|
Quarter 1
|
January
|
19
|
0
|
4
|
0
|
23
|
|
February
|
26
|
0
|
4
|
0
|
30
|
|
March
|
7
|
0
|
3
|
0
|
10
|
|
Quarter 2
|
April
|
11
|
0
|
6
|
0
|
17
|
|
May
|
8
|
0
|
8
|
0
|
16
|
|
June
|
7
|
0
|
7
|
0
|
14
|
|
Quarter 3
|
July
|
12
|
0
|
5
|
0
|
17
|
|
August
|
5
|
0
|
3
|
0
|
8
|
|
September
|
3
|
0
|
4
|
0
|
7
|
|
Quarter 4
|
October
|
7
|
0
|
6
|
0
|
13
|
|
November
|
5
|
0
|
16
|
0
|
21
|
|
December
|
4
|
0
|
8
|
0
|
12
|
|
Year 2023
|
Quarter 1
|
January
|
7
|
0
|
5
|
0
|
12
|
|
February
|
5
|
0
|
4
|
0
|
9
|
|
March
|
3
|
0
|
10
|
0
|
13
|
|
Quarter 2
|
April
|
3
|
0
|
10
|
0
|
13
|
|
May
|
9
|
0
|
19
|
0
|
28
|
|
June
|
6
|
0
|
14
|
0
|
20
|
|
Quarter 3
|
July
|
5
|
0
|
9
|
0
|
14
|
|
August
|
1
|
0
|
6
|
0
|
7
|
|
September
|
4
|
0
|
6
|
0
|
10
|
|
Quarter 4
|
October
|
6
|
0
|
12
|
0
|
18
|
|
November
|
4
|
0
|
16
|
0
|
20
|
|
December
|
2
|
0
|
6
|
0
|
8
|
|
Year 2024
|
Quarter 1
|
January
|
4
|
0
|
11
|
0
|
15
|
|
February
|
9
|
0
|
7
|
0
|
16
|
|
March
|
8
|
0
|
21
|
0
|
29
|
|
Quarter 2
|
April
|
5
|
0
|
12
|
0
|
17
|
|
May
|
0
|
0
|
2
|
0
|
2
|
|
Total
|
272
|
0
|
338
|
0
|
610
|
