This article analyzes the impact of the crypto-asset market on tax administration in the context of the digital economy. The study highlights virtual tax assets, the concealment of income from taxation, and the complexities of cross-border control. The legal regulation rules of the crypto-asset sector in Uzbekistan during 2018-2025, the licensing system, the “Regulatory Sandbox” mechanism, and the legal framework for crypto activities were analyzed. Scientific and practical proposals are developed for the taxation of the economy, strengthening effective control over the crypto market, and increasing tax revenues.

The article discusses the origin of money, its modern stage and the fact that it is one of the first inventions of mankind. Leading scientists of the world have studied the issue of the origin of money for many centuries and today conduct many studies. This article analyzes modern studies of the formation of monetary relations. The author conducted a theoretical and critical analysis of the literature devoted to the development of monetary relations. Based on the theoretical analysis, conclusions were made about the forecast of further changes and development of monetary relations.

The article is devoted to the study of the legal regulation of the market of digital assets and cryptocurrencies, which is one of the most relevant and dynamically developing areas of modern law and economics. The work examines the main approaches to the regulation of digital assets in various countries, analyzes the advantages and disadvantages of existing legal norms and proposals for their improvement. Based on the analysis, recommendations are proposed for the formation of an effective legal framework that can ensure the stable development of the market for digital assets and cryptocurrencies, while minimizing potential risks.