Правовое регулирование криптоактивов в передовых криптоюрисдикциях Европы: Мальта, Лихтенштейн, Швейцария

Журнал юридических исследований. 2021. С. 107–118.

Ponamorenko V., Дибина Д. В.

This article is devoted to comparative analysis of the models of legal regulation of cryptoassets in foreign countries. The subject of the research is the legislation of Malta, Liechtenstein and Switzerland regulating the legal status and taxation of cryptoassets, licensing of related operations and cryptocurrency mining. The authors compare foreign and Russian legislation in this regard. The purpose of the research is to analyse the approaches of foreign legislators to the regulation of cryptoassets and to find promising directions for the development of domestic law and doctrine. The research is based on the application of the method of comparing legal systems, the systemic approach and the formal-legal method, as well as the logical methods of analysis, synthesis, deduction and induction. The research is relevant owing to the rapidly growing popularity of cryptoassets and blockchain technology and the need for legal regulation of these categories. The authors concluded that the legislators of the considered foreign countries pursue a common approach, according to which cryptocurrencies do not receive equal recognition with national and foreign currencies and at the same time are limited in circulation to a small extent. The authors note the liberality and modernity of the legislation of the aforementioned countries. The scientific novelty of the research is caused by the fact that the authors define the prospects for improvement of Russian law including the creation of a more definite and unambiguous legal framework for digital financial assets and digital currencies, addressing the legislative gap, elimination of severe prohibitions and restrictions and establishment of transparent and flexible tax policy

Keywords: токен, cryptoassets, криптоактивы, цифровые валюты, legal status of cryptoassets, taxation of cryptoassets, digital financial assets, правовой статус криптоактивов, налогообложение криптоактивов