The subject of this article is the tax regulation of crypto-assets as a new class of financial assets. The relevance of the topic is due to the growing use of crypto-assets in the financial systems around the world in the absence of a unified interpretation and regulation of digital assets in the monetary and tax spheres. The aim of the study is to identify economic and legal approaches to the interpretation of crypto-assets and to determine the features of taxation of crypto-assets in Australia, United Kingdom, Singapore, Switzerland the USA and Japan. The study revealed the features of direct and indirect taxation of crypto-assets in developed countries. The study used methods of comparative analysis and synthesis. We studied the tax consequences of typical crypto-assets transactions such as: mining crypto-assets; acquisition of crypto-assets; the use of crypto-assets for payments of goods, works and services; implementation of crypto-assets acquired for investment purposes and etc. It is concluded that in the analyzed countries the interpretations of virtual currencies differ not only at the national level, but also at the level of regulatory authorities. The study did not establish correlation between taxation of crypto-assets and regulation of digital assets in the monetary systems. In most countries crypto-assets related incomes are taxable by corporate taxes and the burden of taxation is defined by domestic corporate taxation approach. At the same time in some countries the income of individuals is completely exempt from taxation. The authors concluded that tax incentives can help reduce speculative pressure and stimulate the wider use of crypto-assets by both institutional and private investors as a means of payment, means of savings and investment. The results of the study can be used by national regulatory authorities to create the optimal tax regime for crypto-assets transactions. The optimal tax regime for crypto-assets transactions should be aimed not maximizing budget revenues but the creation of favorable conditions for stimulating innovation in the field of digital assets both the national and international levels.