The Theory of Cryptocurrencies. Monograph

The monograph is a comprehensive study dedicated to the regulation of cryptocurrencies. The author examines the functioning of cryptocurrency systems, the characteristics of participants in cryptocurrency relations, and providesa description of cryptocurrency as an economic value, an object of civil... rights, and an object of financial-legal regulation. The problems of taxation and accounting of cryptocurrencies are investigated, and models of integrating cryptocurrencies into the national financial system are analyzed, along with the experience of foreign states' regulation.The legislation is current as of June 1, 2020.The monograph is intended for practicing lawyers, researchers, educators, and students of law universities, as well as anyone interested in cryptocurrencies.