Formation of a hybrid tax system in the context of integration of digital and real assets

this article examines the theoretical and practical aspects of the transition to a hybrid tax system that combines the regulation of traditional (real) assets and digital (virtual) assets. The author, acting as a tax consultant-scientist, analyzes the legal, economic and organizational prerequisites for such a transition, and reveals the main problems and prospects for the interaction of various forms of ownership and taxation in the context of the digital transformation of the economy. In the context of digitalization of the economy and the spread of blockchain technologies, the legal, economic and methodological prerequisites for the transition to such a system are analyzed. Particular attention is paid to international experience, the risks of double taxation. In addition, the issue is also devoted to the problems of harmonization of national tax laws, the search for an optimal balance between the interests of the state, business and citizens when introducing hybrid mechanisms of fiscal regulation. The scientific novelty of the presented work lies in the substantiation of a systemic integrative approach to taxation, in which digital and real assets act as complementary elements of the tax base. The practical significance of this work lies in the formation of recommendations for improving tax legislation and policies that promote fair taxation, stimulate innovation and ensure fiscal stability.

hybrid tax system, digital assets, real assets, tax regulation, taxation, fiscal policy, digital economy, blockchain, virtual currencies, tax consulting