Registration Number
0222U003005,
0121U110027
, R & D reports
Title
Development of scientific and methodological approaches to the assessment and risk management of the use of virtual assets in Ukraine in schemes of money laundering and base erosion
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Head
Lubich Oleksandr O., д.е.н.
Registration Date
17-02-2022
Organization
State Educational Institution "Academy of Financial Management"
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Report 323 pages, 34 figures, 16 tables, 112 sources.
Object of research - the use of virtual assets in Ukraine in schemes of money laundering and erosion of the tax base
The subject of the research is methodical approaches to determining the risk of using virtual assets in schemes of money laundering and erosion of the tax base and their management.
The purpose of the study is to develop proposals and recommendations for the implementation of mechanisms to control the circulation of virtual assets, which can be used to legalize (launder) proceeds from crime, terrorist financing and financing the proliferation of weapons of mass destruction, taxation and accounting of virtual assets. to national and international accounting standards.
Research results and their novelty: Scientific novelty and advantages of the obtained results are substantiation of expediency of development of practical guides on standardization of operations with virtual assets and classification of activities of service providers related to the circulation of virtual assets.
Practical value: Practical significance: the research analyzed and developed the taxonomy of virtual assets, which is based on the division into secured virtual assets (investment tokens, cryptocurrencies such as USDC, USDT) and unsecured virtual assets (bitcoin, ether, etc.), which is based on draft Law "On Virtual Assets" dated 12.06.2020 N3637; proposals for building a risk-oriented approach to the activities of service providers with virtual assets and assessment and mitigation of risk of using virtual assets in money laundering; analyzed and developed approaches to the taxation and accounting of transactions with virtual assets and activities of service providers related to the turnover of virtual assets in accordance with updated international standards and regulations BEPS;
Product Description
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Amosha Olena O.
Volkova Valeriia M.
Havrylenko Svitlana V.
Dmytrenko Tetiana L.
Dubetskyi Andrii I.
Liubich Oleksandr O.
Ovsiannikova Iana P.
Parkhomenko Yuliia V.
Stryzhak Oleksandr Ye.
Cheban Ihor M.
Shevtsova Tetiana S.
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2022-03-09
