This is the fourth issue of the journal “Law and digital economy” published in 2020.
The article “Financial monitoring as a tool for countering threats to economic security in the implementation of innovative financial technologies” opens the issue. The article highlights the main innovative financial technologies and reveals the threats associated with their use. The authors justify the need to improve and strengthen the functions of financial resources control. The article reveals shadow schemes using digital technologies and counteraction measures.
E. V. Stupanchenko’s article is devoted to the current problems of legal regulation of taxation and tax control of cryptocurrency turnover. The author analyzes the characteristic features of cryptocurrencies as one of the elements of the digital economy from the point of view of the possibility of taxation of their turnover. The article makes an important conclusion that cryptocurrencies in Russia belong to such a category of civil rights objects as property (property rights). This causes a number of problems that may arise when regulating issues related to the turnover of cryptocurrencies, as well as ensuring tax control by tax authorities.
The article is devoted to the problems of legal regulation of the legal regime of cryptocurrencies and the institution of insolvency (bankruptcy). The article analyzes changes in the legal structure of civil rights objects provided for in article 128 of the Civil code of the Russian Federation. Various approaches to the legal nature of cryptocurrencies are considered. The authors conducted a deep and detailed study of the legal regulation of cryptocurrency and the consequences of choosing the cryptocurrency regime for the purpose of forming the debtor’s bankruptcy estate in the field of insolvency (bankruptcy).
I. E. Mikheeva proposed an innovative topic for her research in the article “Application of blockchain technology in the banking sector of Russia”. The analysis of the current legal regulation of FINTECH in Russia and the features of the development of blockchain technology in the banking sector are considered. The author analyzes the types of banking activities in which blockchain technologies are being introduced as a priority in Russia, and considers the use of new digital technologies for identifying bank customers, as well as for making transfers, settlements using a letter of credit, and issuing bank guarantees. The paper also examines the reasons for the priority use of blockchain technologies in banking.
The issue ends with the article by I. A. Chereshneva “On the issue of experimental legal regimes in the field of digital innovations”. The article examines the possibility of establishing an experimental legal regime in the field of digital innovation, analyzes the relationship of the experimental legal regime with other preferential legal regimes operating within territories with a special regime for conducting business. The author raises the question of the possibility of a new type of territory with a special regime of business activity.