Yatsyk T. Accounting, control and taxation of cryptoassets and related transactions.

The thesis provides a complex research, generalization of theoretical and practical regulations of accounting, control and taxation of operations with cryptoassets. The thesis presents the practical recommendations for improving the accounting, taxation and control of cryptoassets in the context of decentralized financial system. The thesis reveals the essence and impact of tokenization of the economy on the innovation process, refines the categorical system in the field of accounting, taxation and control, in particular, clarifies the relationship between the «distributed ledger technology» and «blockchain», and defines the concept of «cryptoassets». The analysis shows that distributed ledger technology is an integral part of the innovative development of a digital economy and decentralized finance. Cryptoassets – are digital assets that use distributed ledger technology, direct interaction of the two parties without the participation of intermediaries in the network and that are cryptographically secured by algorithms. The research determines the place of cryptoassets in the economy and accounting.