Ocultar
Exibir todos
Enviar artigo via e-mail 
LEGAL REGIME OF VIRTUAL CURRENCY IN UKRAINE: CURRENT STATE, PROBLEMS AND PROSPECTS OF REGULATION
Resumo
Objective: 1. Analysis of the current legal status and legal regime of virtual currency in Ukraine. 2. Search for further ways of development and formation of a new regulatory environment of virtual currency in Ukraine. Methodology: The methodology of the research is based on a set of general scientific, private and special methods of scientific knowledge. Results: The key prerequisites for the application of effective regulatory approaches to transactions with crypto currencies and directions for building the legislative and regulatory framework for such transactions in Ukraine are presented. Conclusion: It is established that: virtual currency is different from fiat currency; virtual currency differs from electronic money, because electronic money is always real currency with the status of legal tender and does not change the unit of account, but stores it in electronic form; virtual currency is a subcategory of digital currency. It is established that: that the development of the legal status of virtual currency should take into account the peculiarities of social relations related to its "life activity". The norms that regulate the legal status of virtual currency and the specifics of its circulation in the economy of Ukraine should be established at the legislative level.
Palavras-chave
Texto completo:
PDF (English)Referências
Bondarenko, D. D. (2015). Virtualnyie valyutyi: suschnost i borba s ih ispolzovaniem v prestupnyih tselyah (na primere SShA) [Virtual currencies: the essence and the fight against their use for criminal purposes (on the example of the USA)]. Mezhdunarodnoe ugolovnoe pravo i mezhdunarodnaya yustitsiya [International criminal law and international justice], 6, 23-25 (in Russ.).
EBA (2014). EBA Opinion on "virtual currencies". Retrieved from https://eba.europa.eu/sites/default/documents/files/documents
EBA (2019). Report with advice for the European Commission. Retrieved from https://eba.europa.eu/documents/10180/2545547/EBA+Report+on+crypto+assets.pdf
ECB (2012). Virtual currency schemes. Retrieved from http://www.ecb.europa.eu/pub/pdf/other/virtualcurrencyschemes201210en.pdf
ECB (2015). Virtual currency schemes – a further analysis. Retrieved from www.ecb.europa.eu/pub/pdf/other/virtualcurrencyschemesen.pdf
ESMA, EBA, EIOPA (2013). ESMA, EBA and EIOPA warn consumers on the risks of Virtual Currencies. Retrieved from https://www.esma.europa.eu/sites/default/files/library/esma50-164-1284_joint_esas_warning_on_virtual_currenciesl.pdf
European Parliament (2009). Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC. Retrieved from https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex:32009L0110
European Parliament (2015). Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC. Retrieved from https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex:32009L0110
European Parliament (2018). Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EU and 2013/36/EU. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0843
FATF (2014). Virtual Currencies Key Definitions and Potential AML/CFT Risks. Retrieved from www.fatf-gafi.org/media/fatf/documents/reports/Virtual-currency-key-definitions-and-potential-aml-cft-risks.pdf
FATF (2015). Virtual Currencies: Guidance For a Risk-based Approach. Retrieved from https://www.fatf-gafi.org/media/fatf/documents/reports/Guidance-RBA-Virtual-Currencies.pdf
Habrelian, A. Y. (2021). Administratyvno-pravove zabezpechennia derzhavnoi polityky u protydii prostytutsii [Administrative and legal ensuring of state policy in combating prostitution]. Kandydats'ka dysertatsiia [Candidate's dissertation]. Kyiv: KyIU (in Ukr.).
IMF Staff Discussion Note (2016). Virtual Currencies and Beyond: Initial Considerations. Retrieved from http://www.imf.org/external/pubs/ft/sdn/2016/sdn1603.pdf
Kharkiv District Administrative Court (2016, October 13). Rishennia Kharkivskoho okruzhnoho administratyvnoho sudu [Decision of the Kharkiv District Administrative Court]. Retrieved from https://reyestr.court.gov.ua/Review/62079235 (in Ukr.).
Kuznetsov, V. A., & Yakubov, A. V. (2016). O podhodah v mezhdunarodnom regulirovanii kriptovalyut (Bitcoin) v otdelnyih inostrannyih yurisdiktsiyah [Approaches in the international regulation of cryptocurrencies (Bitcoin) in certain foreign jurisdictions]. Dengi i kredit [Money and credit], 3, 20-29 (in Russ.).
Leonova, N. G. (2018). Sravnitelnaya harakteristika virtualnoy i elektronnoy valyutyi [Comparative characteristics of virtual and electronic currency]. Eurasian Union of Scientists (ESU) [Evraziyskiy Soyuz Uchenyih (ESU)], 4(49), 77-79 (in Russ.).
Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. Retrieved from https://bitcoin.org/bitcoin.pdf
Nakonechny, S. (2017). Kryptovaliuty v Ukraini [Cryptocurrencies in Ukraine]. Yurydychna hazeta ONLINE [Legal newspaper ONLINE], 46(596). Retrieved from https://yur-gazeta.com/publications/practice/informaciyne-pravo-telekomunikaciyi/kriptovalyuti-v-ukrayini-.html (in Ukr.).
National Bank of Ukraine (2014a, November 10). Roziasnennia shchodo pravomirnosti vykorystannia v Ukraini "virtualnoi valiuty/kryptovaliuty" Bitcoin [Clarification regarding the legality of the use of the "virtual currency/cryptocurrency" Bitcoin in Ukraine]. Retrieved from http://search.ligazakon.ua/l_doc2.nsf/link1/LB14311.html (in Ukr.).
National Bank of Ukraine (2014b, December 8). Lyst Natsionalnoho banku Ukrainy [Letter from the National Bank of Ukraine]. Retrieved from http://search.ligazakon.ua/l_doc2.nsf/link1/LB14375.html (in Ukr.).
National Bank of Ukraine (2017, November 30). Spilna zaiava finansovykh rehuliatoriv shchodo statusu kryptovaliut v Ukraini [Joint statement of financial regulators regarding the status of cryptocurrencies in Ukraine]. Retrieved from https://bank.gov.ua/news/all/spilna-zayava-finansovih-regulyatoriv-schodo-statusu-kriptovalyut-v-ukrayini (in Ukr.).
National Bank of Ukraine (2018, March 22). Lyst Natsionalnoho banku Ukrainy [Letter from the National Bank of Ukraine]. Retrieved from https://zakon.rada.gov.ua/laws/show/v6290500-18 (in Ukr.).
State Tax Service of Ukraine (2016, September 9). Indyvidualna podatkova konsultatsiia [Individual tax consultation]. Retrieved from http://zir.sfs.gov.ua/main/bz/view/?src=pz (in Ukr.).
State Tax Service of Ukraine (2019, January 25). Podatkova konsultatsiia [Tax consultation]. Retrieved from http://zir.sfs.gov.ua/main/bz/view/?src=pz (in Ukr.).
Stovpova, A. S. (2018). Kryptoaktyvy yak obiekt bukhhalterskoho obliku [Crypto assets as an object of accounting]. Ekonomika ta derzhava [Economy and the state], 8, 76-80 (in Ukr.).
Sytnik, I. P., & Bodareva, T. (2017). Kriptovalyuta i ee vidyi. Problemyi i perspektivyi ispolzovaniya v mire i Ukraine [Cryptocurrency and its types. Problems and prospects of use in the world and Ukraine]. Formation of market relations in Ukraine [Formuvannia rynkovykh vidnosyn v Ukraini], 2(189), 56-60 (in Ukr.).
Verkhovna Rada of Ukraine (1999, May 20). Zakon Ukrainy "Pro Natsionalnyi bank Ukrainy" [A law of Ukraine is "On the National Bank of Ukraine"]. The Official Bulletin of the Verkhovna Rada of Ukraine [Vidomosti Verkhovnoi Rady Ukrainy], 29 (in Ukr.).
Verkhovna Rada of Ukraine (2019, November 15). Proekt Zakonu Ukrainy "Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakoniv Ukrainy shchodo opodatkuvannia operatsii z krypto aktyvamy" [Draft Law of Ukraine is "On Amendments to the Tax Code of Ukraine and Some Other Laws of Ukraine Regarding Taxation of Transactions with Crypto Assets"]. Retrieved from http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=67423 (in Ukr.).
Verkhovna Rada of Ukraine (2020, December 6). Zakon Ukrainy "Pro zapobihannia ta protydiiu lehalizatsii (vidmyvanniu) dokhodiv, oderzhanykh zlochynnym shliakhom, finansuvanniu teroryzmu ta finansuvanniu rozpovsiudzhennia zbroi masovoho znyshchennia" [A law of Ukraine is "On Prevention and Counteraction to Legalisation (Laundering) of Criminal Proceeds, Terrorist Financing and Financing of Proliferation of Weapons of Mass Destruction"]. The Official Bulletin of the Verkhovna Rada of Ukraine [Vidomosti Verkhovnoi Rady Ukrainy], 25 (in Ukr.).
Verkhovna Rada of Ukraine (2022a, February 17, Not entered into force). Zakon Ukrainy "Pro virtualni aktyvy" [A law of Ukraine is "On Virtual Assets"]. Retrieved from https://zakon.rada.gov.ua/laws/show/2074-20#Text (in Ukr.).
Verkhovna Rada of Ukraine (2022b, March 13). Proekt Zakonu Ukrainy "Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo opodatkuvannia operatsii z virtualnymy aktyvamy" [Draft Law of Ukraine is "On Amendments to the Tax Code of Ukraine on Taxation of Transactions with Virtual Assets"]. Retrieved from https://itd.rada.gov.ua/billInfo/Bills/Card/39211 (in Ukr.).
Volosovich, S. V. (2016). Virtualna valiuta: hlobalizatsiini vyklyky i perspektyvy rozvytku [Virtual currency: globalization challenges and development prospects]. Ekonomika Ukrainy [Economy of Ukraine], 4, 68-78 (in Ukr.).
DOI: http://dx.doi.org/10.21902/Revrima.v1i43.6639
Apontamentos
- Não há apontamentos.
Revista Relações Internacionais do Mundo Atual e-ISSN: 2316-2880
Rua Chile, 1678, Rebouças, Curitiba/PR (Brasil). CEP 80.220-181
