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Financial Assets in Digital Form and How They Influence Classification of Crime
The approval of new legislative acts regulating the financial assets in digital form, including digital rights, digital currencies and the digital ruble, gives grounds for rethinking their legal status and influence on the sphere of criminal law enforcement. The purpose of the study is to identify the legal nature of financial assets in digital form, taking into account the current state of legal regulation of their turnover, to assess the existing approaches and develop recommendations for the qualification of crimes in which the subject or means of committing them are digital rights, digital currency, digital ruble or electronic cash. From these perspective are considered the issues of qualification of crimes against property, drug crimes, corruption crimes, laundering of money or other property acquired by criminal means, bankrupt crimes, malicious evasion of repayment of accounts payable, concealment of funds or property from the collection of taxes, fees, insurance premiums. The general conclusion based on the results of the study is that financial assets in digital form, representing property rights, must be considered as a sign of these crimes, except when their actual involvement is beyond the scope of the crime. In order to determine the dimensional characteristics of the relevant crimes, the issues of assessing the value of digital rights and digital currencies are considered.