Taxation in the digital economy

The digital economy is increasingly replacing the everyday economy. continued rapid pace oftechnology development and its use in business presents exciting opportunities for entrepreneurs andchallenges tax authorities. In economy, traditional correspondences, dependencies, andproportions inherent industrial-market are no longer effective. Traditional methods ofregulation new effective, especially field of taxation. We need newtax rules that take into account specifics technologies used. should reflect useof virtual currencies, goods, classification taxation principles. purpose study isto identify main problems ways to solve them based onforeign experience. scientific significance research on theory andpractice practical justifiedby possibility using materials further assessment solution problemsin article was carried out basis information frominternational public organizations, works foreign scientists. Such asanalysis, analogy, abstraction concretization were Key words: taxation, cryptocurrency, transfer pricing, “arm’s length” principle.