Annotation

The article is devoted to the analysis of the evolution of approaches to tax administration of transactions with digital assets in the United States and the development, on this basis, of proposals for the formation of a reporting system in the Russian Federation. The study reveals a systemic shift from reactive regulation to a proactive model based on assigning responsibilities for collecting and providing fiscal information to infrastructure organizations (exchanges, brokers). Based on the adaptation of American experience, including the introduction of standardized reporting forms and harmonization with international transparency standards, the author proposes specific measures for building a balanced and effective system of tax control in the digital economy in Russia.