ISSN 2410-3594
e-ISSN 2786-7382
УДК 34; 159.9
Науковий вісник Національної академії внутрішніх справ
- віртуальні активи; токени; гармонізація законодавства; нормативно-правовий акт; незаконна діяльність
- https://doi.org/10.56215/naia-herald/4.2024.47
- Сторінки 47-60
Метою дослідження було виявлення ключових проблем у сфері гармонізації законодавства й окреслення перспектив розвитку криптовалют у Європейському Союзі, Великій Британії та Україні. У дослідженні використано герменевтичний, порівняльний та історичний методи. Визначено поняття криптоактиву, його сутність і зміст, зокрема види (токен, повʼязаний з активом, токен електронних грошей і токен послуг). У дослідженні проаналізовано регулювання криптовалют у юрисдикціях Європейського Союзу, Великої Британії та України. Водночас розглянуто тенденції та перспективи правового регулювання віртуальних активів у цих країнах. Встановлено, що фрагментарний підхід до регулювання, який застосовують у Великій Британії, призвів до невизначеності, що негативно позначилося на інноваціях та інвестиціях у криптовалютному секторі. Виявлено істотні відмінності в регулюванні криптовалют у різних країнах, які створюють суттєві перешкоди для гармонізації законодавства й подальшого розвитку ринку. Водночас загальною є тенденція до посилення регулювання криптовалют з метою запобігання їх використанню для незаконної діяльності, такої як відмивання коштів і фінансування тероризму, а також для забезпечення захисту інвесторів. Дослідження засвідчує важливість прийняття Закону України «Про віртуальні послуги», який стане єдиним нормативно-правовим актом у державі, що регулюватиме відносини у сфері криптоактивів
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