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LEGAL REGIME OF VIRTUAL CURRENCY IN UKRAINE: CURRENT STATE, PROBLEMS AND PROSPECTS OF REGULATION
Resumen
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.
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DOI: http://dx.doi.org/10.21902/Revrima.v1i43.6639
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