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Record W2806527028 · doi:10.15407/econlaw.2018.01.052

ABOUT LEGALIZATION OF EXHAUST (MAINING) CRYPTOCURRENCY BY THE TYPE OF ECONOMIC ACTIVITY

2018· article· en· W2806527028 on OpenAlexaboutno aff
Bogdan Derevyanko, Olha Turkot

Bibliographic record

VenueEconomics and Law · 2018
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicEconomic Issues in Ukraine
Canadian institutionsnot available
Fundersnot available
KeywordsCryptocurrencyCurrencyRemunerationBusinessCommerceLegal tenderEconomicsMonetary economicsFinance

Abstract

fetched live from OpenAlex

In Ukraine, the cryptocurrency is viewed as a monetary surrogate. In many countries of the world, operations with cryptocurrency are more or less permitted. You can name countries such as Australia, Austria, Bulgaria, Brazil, Israel, Canada, China, Norway, Singapore, USA, Thailand, Germany, Croatia, Switzerland, Japan and others. On the basis of objective analysis and the study of examples from foreign experience, the legal regime of operations with the cryptocurrency is proposed to equalize with the legal regime of operations with foreign currency; legalize the mining of the cryptocurrency as a type of economic activity, introduce its licensing and taxation of income from it. Citizens of Ukraine are not forbidden to keep savings in foreign currency and exchange foreign currency for hryvnia and other foreign currency. Ukrainians can not receive wages or any remuneration in foreign currency on the territory of Ukraine, but they can earn or win foreign currency on the Internet. The same regime should receive cryptocurrency. And operations on mining of cryptocurrency should be licensed as highly profitable and requiring a special knowledge and skills type of economic activity. Applying income tax to miners is offered on general terms. Three ways of determining the amount of taxes are proposed: 1) granting access to representatives of the fiscal body to the computer program and purses of the cryptocurrency; 2) through the calculation by the representatives of the fiscal body of the average monthly volume of production of units of crypto currency for a certain equipment and, accordingly, in proportion to it, the amount of tax; 3) in proportion to the amount of electricity spent. The last two look the most real. In the case of taxation of operations on «mining» of cryptocurrencies, the state through the amount of electricity consumed can identify and control miners. It is concluded that the legalization of the state of the budget. REFERENCES Derevianko B.V. Ryzyky zdiisnennia operatsii z kryptovaliutoiu (bitkoinamy) hromadian i subiektiv hospodariuvannia Ukrainy. Forum prava. 2017. No. 3: 33—39. URL: http://nbuv.gov.ua/j-pdf/FP_index.htm_2017_3_8.pdf [in Ukrainian]. Protsenko A.T. Pravove rehuliuvannia obihu elektronnykh hroshei v Ukraini: dys. ... kand. yuryd. nauk : 12.00.07. K., 2016 [in Ukrainian]. Vyshnevska A.O. Rol kryptovaliuty dlia informatsiinoi ekonomiky Ukrainy ta svitu. Zbirnyk naukovykh prats Cherkaskoho derzhavnoho tekhnolohichnoho universytetu. Ser. Ekonomichni nauky. 2017. No. 47: 13—17 [in Ukrainian]. Halushka Ye.O. Sutnist kryptovaliut ta perspektyvy yikh rozvytku. Molodyi vchenyi. 2017. № 4 (44): 634—638 [in Ukrainian]. Petruk O.M., Novak O.S. Sutnist kryptovaliuty yak metodolohichna peredumova yii oblikovoho vidobrazhennia. Visnyk ZhDTU. Ser. "Ekonomichni nauky". 2017. No. 4 (82): 48—55 [in Ukrainian]. Sokhatska O., Kurant T. Kryptovaliuty: zasib platezhu chy investytsiinyi instrument? Pershi naukovi chytannia pamiati S.I. Yuriia: zbirnyk nauk. prats. Za red. d.e.n., prof. O.P. Kyrylenko (26.11.2015. m. Ternopil). Ternopil: TNEU, 2015. S. 42—47 [in Ukrainian]. Yatskiv N.H., Yatskiv S.V. Perspektyvy vykorystannia tekhnolohii blokchein u merezhi internet rechei. Naukovyi visnyk NLTU Ukrainy. 2016. Vypusk 26.8: 381—387 [in Ukrainian]. Pro Natsionalnyi bank Ukrainy: Zakon Ukrainy vid 20.05.1996 No. 679-XIV. Vidomosti Verkhovnoi Rady Ukrainy. 1999. No. 29. St. 238 [in Ukrainian]. Pro platizhni systemy ta perekaz koshtiv v Ukraini: Zakon Ukrainy vid 05.04..2001 № 2346-III. Vidomosti Verkhovnoi Rady Ukrainy. 2001. No. 29. St. 137 [in Ukrainian]. Roziasnennia shchodo pravomirnosti vykorystannia v Ukraini “virtualnoi valiuty/kryptovaliuty” Bitcoin: Roziasnennia Natsionalnoho banku Ukrainy vid 10.11.2014. Ofitsiinyi sait Natsionalnoho banku Ukrainy. URL: https://www.bank.gov.ua/control/uk/publish/article?art_id=11879608 [in Ukrainian]. Konstytutsiia Ukrainy vid 28.06.1996 No. 254k/96-VR. Vidomosti Verkhovnoi Rady Ukrainy. 1996. No. 30. St. 141 [in Ukrainian]. Tsyvilnyi kodeks Ukrainy: Zakon Ukrainy vid 16.01.2003 No. 435—IV. Vidomosti Verkhovnoi Rady Ukrainy. 2003. No. 40—44. St. 356 [in Ukrainian]. Pro systemu valiutnoho rehuliuvannia i valiutnoho kontroliu: Dekret Kabinetu Ministriv Ukrainy vid 19.02.1993 No. 15— 93. Vidomosti Verkhovnoi Rady Ukrainy. 1993. No. 17. St. 184 [in Ukrainian]. Pro litsenzuvannia vydiv hospodarskoi diialnosti: Zakon Ukrainy vid 02.03.2015 No. 222-VIII. Vidomosti Verkhovnoi Rady Ukrainy. 2015. No. 23. St. 158 [in Ukrainian]. Pro zatverdzhennia pereliku orhaniv litsenzuvannia ta vyznannia takymy, shcho vtratyly chynnist, deiakykh postanov Kabinetu Ministriv Ukrainy: Postanova Kabinetu Ministriv Ukrainy vid 05.08.2015 No. 609. URL: http://zakon5.rada.gov.ua/laws/show/609-2015-%D0%BF [in Ukrainian]. Podatkovyi kodeks Ukrainy vid 02.12.2010 No. 2755-VI. Vidomosti Verkhovnoi Rady Ukrainy. 2011. No. 13—14, 15—16, 17. St. 112 [in Ukrainian]. Kryminalnyi kodeks Ukrainy vid 05.04.2001 No. 2341-III. Vidomosti Verkhovnoi Rady Ukrainy. 2001. No. 25—26. St. 131 [in Ukrainian]. Kodeks Ukrainy pro administratyvni pravoporushennia vid 07.12.1984 No. 8073-X. Vidomosti Verkhovnoi Rady Ukrainskoi RSR. 1984. Dodatok do No. 51. St. 1122 [in Ukrainian].

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.006
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.016
Threshold uncertainty score0.031

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.006
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.001
Science and technology studies0.0040.006
Scholarly communication0.0060.007
Open science0.0010.002
Research integrity0.0030.003
Insufficient payload (model declined to judge)0.0080.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.034
GPT teacher head0.260
Teacher spread0.226 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

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Citations1
Published2018
Admission routes1
Has abstractyes

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