Determination of the Legal Status of Modern Banknotes in Ukraine and Abroad
Bibliographic record
Abstract
Makurin A. A. Determination of the Legal Status of Modern Banknotes in Ukraine and AbroadLegal regulation of operations with cryptocurrencyies is analyzed.It is found that the lack of control by the state is due to the imperfection of the existing regulatory system.The legalization and recognition of cryptocurrencies allows operations with them to be controlled and regulated as well as considered valid by and among individual participants in this process.In Ukraine, there is still no regulatory document that would regulate operations with cryptocurrencies.These currencies are not recognized in our country; therefore, it is impossible to tax operations in which they are used.The existing practice and approaches applied in many countries allow to develop our own approach to using such modern banknotes.This money has every chance of becoming an integral part of the global economy since some countries have intentions to allow its use and trade.The distinction between the concepts "electronic money" and "virtual currency" is considered.The main approaches to implementing taxation of cryptocurrencies, which depends on how they will be treated, are highlighted.It is established that in terms of accounting and tax accounting the process of cryptocurrency mining is an illegal enrichment.Within the legal framework, it is necessary to recognize the very process of mining virtual currency legal and treat virtual coins as cash.This will necessitate paying taxes on this activity, which in turn will require determining the taxable item and the tax base.Further, the legal approaches to the definition of cryptocurrency in the UK, Canada, China, Japan are analyzed.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.001 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".