How hard is to develop a simplest smart contract?
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Very easy. There are services available that will issue smart tokens on the spot for you.
Tokens are digital assets, like shares that can be issued like coins.
No, no. Coins are like currency and tokens are more like company shares.
Waves platform is the easiest way. Ethereum is harder but more powerful but still I'm sure you can pull it off
For smart contracts I recommend the ethereum platform, take it for a spin it's quite a powerful tool