UDC 336.74

Authors

Agarunov A. A.
1st year student of the Institute of Legal Consulting Federal State Budgetary Educational Institution of Higher Education "Moscow State Legal University named after O.E. Kutafin (MSUA)"
Scientific supervisor:
Chkhutiashvili L. V.
Doctor of Economics, Professor of the Department of Management and Economics, Moscow State Law University named after O.E. Kutafin (MSUA)"

Abstract

The article is devoted to the problems of state regulation of cryptocurrencies, which are related to the taxation of income from crypto-currency operations, with anonymity guaranteed to both the recipient and the sender of funds, allowing the guilty party to avoid punishment for their criminal activities, with mining that is not prohibited or permitted in Russia.

Keywords

state regulation, cryptocurrency, mining, promising technologies of the XXI century, creation of a full-fledged legal field, digital ruble, electronic means of payment.