Blockchain technology and law (questions of theory and practice)

摘要

This article is devoted to the analysis of the mechanisms of legal regulation of the Blockchain system, as one of the new directions of development of the world economy. The authors define all basic concepts used in the implementation of crypto-currency technologies, study the existing experience of regulation of the Blockchain system in certain foreign countries, as well as elements of responsibility and taxation of transactions and revenues received through Blockchain technologies. The aim: to study all the main elements of the Blockchain system in terms of modern legal approaches of the Russian Federation, as well as the basis of its legal regulation in world practice. Methods: formal-logical, comparative-legal (comparative), analysis, sociological. Results: Currently, the Blockchain system is actively developing both in general and in its individual directions. It is important to understand that attitudes towards this system are becoming increasingly positive in society, despite existing problems. The most promising, according to the authors, is the issue of production tokens with due legal formalization, as it is this form of the issue of crypto that solves the tasks of developing the economy of the state by means of attracting the necessary funds for the implementation of any project. At present, there is a need to develop common approaches and adopt international acts defining the foundations of the legal status and regime of circulation of crypto and the implementation of the Blockchain system, both at the national and international levels, which allow to ensure the proper level of security, both for States and for participants in these processes. Undoubtedly, in the future, certain registration of Blockchain projects will be required, which will ensure a proper level of transparency and as a consequence of the legality of these projects. Moreover, the mechanism of taxation not only of transactions with crypto, but in general of organizations implementing Blockchain technologies and receiving profit from it, as well as the issues of liability of these firms under the legislation of the Russian Federation and foreign countries are still unclear, which will not allow this system to develop successfully in the future.