НАПРЯМИ ЗМІН У ПРАВОВОМУ РЕГУЛЮВАННІ ОБІГУ КРИПТОАКТИВІВ: АНАЛІЗ ЗАРУБІЖНОГО ДОСВІДУ
DOI:
https://doi.org/10.15407/econlaw.2022.01.033Ключові слова:
криптоактиви, криптовалюти, токени, біткоїн, віртуальні валюти, цифрові грошіАнотація
Поширення кількості операцій з криптоактивами та зростання їхньої вартості викликає питання про необхідність остаточного вирішення проблеми правового регулювання їх обігу. Актуальність цього завдання посилюється тим, що залишення криптоактивів поза правовим полем сприяє використанню їх у незаконній діяльності та позбавляє державу значних доходів від їх належного оподаткування. Метою цієї статті є вивчення підходів до правового регулювання обігу криптоактивів, що останнім часом з’являються у світі, задля визначення позитивного досвіду та можливостей запозичення вдалих законодавчих рішень.
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