Abstract
The digital economy is increasingly replacing the everyday economy. The continued rapid pace oftechnology development and its use in business presents exciting opportunities for entrepreneurs andchallenges for tax authorities. In the digital economy, traditional correspondences, dependencies, andproportions inherent in the industrial-market economy are no longer effective. Traditional methods ofregulation in the new economy are no longer effective, especially in the field of taxation. We need newtax rules that take into account the specifics of the technologies used. The rules should reflect the useof virtual currencies, digital goods, classification and taxation principles. The purpose of the study isto identify the main problems in the taxation of the digital economy and ways to solve them based onforeign experience. The scientific significance of the research is based on the study of the theory andpractice of taxation in the field of digital economy. The practical significance of the research is justifiedby the possibility of using the research materials for further assessment and solution of taxation problemsin the digital economy. The research in the article was carried out on the basis of information frominternational and public organizations, scientific works of foreign scientists. Such research methods asanalysis, analogy, abstraction and concretization were used. Key words: digital economy, taxation, cryptocurrency, transfer pricing, the “arm’s length” principle.