Некоторые проблемы международно-правового регулирования и обращения криптовалют в финансово-экономическом аспекте

Abstract

Relevance. The subject of alternative payment and settlement tools is rather multi-faceted and controversial, the modern information space has been considering crypto-currencies for a long time in the form of a legitimate means of payment. In the legal aspect, the crypto currency, in fact, can’t be unambiguously defined as money, a thing or a financial instrument in the traditional sense within the framework of existing civil legislation. Objectives of research. Examination of the crypto currency as a financial instrument within the framework of existing legal concepts, as well as the integration of the concept of crypto currency into the existing financial and economic system. Research methods and results. Within the framework of this research, the possibility of applying the 3 main strategies for regulating and legalizing crypto currency as a financial and economic tool was considered. The concepts of crypto currency, token, blockchain and ICO within the framework of the existing financial system are considered, possibilities of introducing taxation for crypto-currency transactions are analyzed, and the most effective tools and methods for solving the issue of legal regulation of crypto-currency transactions are proposed. Has been identified main leaders in capitalization among the crypto-currencies as well as the probability of creating a national crypto-currency based on blockchain and possible ways of investing in the world's main crypto-currencies. JEL CLASSIFICATION: G11, D81, E42, E59, F39, F65