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dc.contributor.authorTsindeliani, Imeda-
dc.date.accessioned2021-05-06T11:53:49Z-
dc.date.available2021-05-06T11:53:49Z-
dc.date.issued2020-
dc.identifier.citationAnnual Center Review, nr 12-13, 2019-2020, s. 15-21pl
dc.identifier.issn1899-5942-
dc.identifier.urihttp://hdl.handle.net/11320/10855-
dc.description.abstractThe article is devoted to the analysis of the legal nature of the cryptocurrency as an object of financial and legal regulation from the point of view of Russian legislation. It includes the analysis of the qualification of the cryptocurrency described as money, electronic money, foreign currency, other property, as well as the possibility of assigning crypto-loans to obligations rights. The conclusion is made about the possibility of treating cryptocurrency as private money on a par with national currencies.pl
dc.language.isoenpl
dc.publisherThe Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystokpl
dc.rightsUznanie autorstwa-Na tych samych warunkach 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-sa/3.0/pl/*
dc.subjectcryptocurrencypl
dc.subjectblockchainpl
dc.subjectfinancial lawpl
dc.titleCryptocurrency: problematic aspects of legal regulationpl
dc.typeArticlepl
dc.rights.holderUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0);-
dc.identifier.doi10.15290/acr.2019-2020.12-13.03-
dc.description.Emailimeda_pravo@mail.rupl
dc.description.BiographicalnoteImeda Tsindeliani – Prof., Head of Financial Law Department of the Russian State University of Justice, The Candidate of Legal Science, the Associate Professor.pl
dc.description.AffiliationRussian State University of Justice, Russiapl
dc.description.referencesAryanova T. (2017), The tax on the crypto-currency: Where and how much it is necessary to pay for operations in bitcoins.pl
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dc.description.referencesHarris L. (1990), Monetary theory, Progress, Moscow.pl
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dc.description.referencesLuntz L. A. (2004), Money and monetary obligations in the civil law. –2nd ed., Statut, Moscow.pl
dc.description.referencesMcConnell K. R., Bru S. L. (2003) Economics, Publishing House INFRA, Russia.pl
dc.description.referencesNovoselova L. (2017), About the legal nature of bitcoin, “Economy and Law” no. 15.pl
dc.description.referencesPonsford M.P. (2015), A Comparative Analysis of Bitcoin and Other Decentralised Virtual Currencies: Legal Regulation in the People’s Republic of China, Canada, and the United States, “HKJ Legal Studies” no. 9.pl
dc.description.referencesPrayogo G. (2018), Bitcoin, regulation and the importance of national legal reform, “Asian Journals of Law and Jurisprudence” no. 1(1).pl
dc.description.referencesSavelyev A. I. (2017), Crypto currency in the system of civil rights objects, “Law” no. 8.pl
dc.description.number12-13pl
dc.description.firstpage15pl
dc.description.lastpage21pl
dc.identifier.citation2Annual Center Reviewpl
dc.identifier.orcid0000-0003-3975-2958-
Występuje w kolekcji(ach):Annual Center Review, 2019-2020, nr 12-13

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