Правова сутність криптовалют: генезис, функції та перспективи
No Thumbnail Available
Date
2018
Authors
Драчов, Олексій Вікторович
Drachov, Oleksii
Journal Title
Journal ISSN
Volume Title
Publisher
Товариство з обмеженою відповідальністю «Юрінком Інтер»
Abstract
The author conducted an analysis of the crypto market, considered the essence of cryptocurrency, their relationship with the term of money and proposed the definition of their legal status. In the study of the right regulation of block chain technology and cryptocurrency, a historical and logical method of scientific knowledge was used. Calculationanalytical methods of observing, measuring, analyzing and comparing indicators that characterize cryptocurrency as one of the types of modern money were also used.
The problem of legal regulation of circulation cryptocurrency has a very complicated and complex. At the same time, the regulation of the cryptographic business remains the subject of discussions, including at the state level, and the relevant regulatory framework is currently not sufficiently worked out, so that every occurrence of cryptocurrency relations should be considered individually.
In addition, when using cryptocurrency, the state faces a number of problems: the problem of taxation of operations associated with cryptocurrency; the problem of cryptocurrency exchange with the participation of various exchanges and exchange offices is also relevant, which can lead to various types of abuses and the use of cryptocurrency for money laundering as well as terrorist financing; an important issue remains the definition of the legal status of cryptocurrency.
Description
Keywords
block chain technology, cryptocurrency, digital currency, virtual currency, electronic currency, bitcoin, legal regulation of cryptocurrency, state functions, taxation of cryptocurrency
Citation
Драчов О. В. Правова сутність криптовалют: генезис, функції та перспективи / О. В. Драчов // Юридична Україна. – 2018. – № 11–12. – С. 44–52.