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CRYPTOCURRENCY IN THE CONTEXT OF DEVELOPMENT OF DIGITAL SINGLE MARKET IN EUROPEAN UNION

Iryna Nahorniak ; Law Faculty, Donetsk National University, Vinnytsia, Ukraine
Kristina Leonova ; Civil and Economic Law, National University “Odessa Law Academy”, Odessa, Ukraine
Vladyslava Skorokhod ; Public Administration Faculty, National University “Odessa Law Academy", Odessa, Ukraine


Puni tekst: engleski pdf 193 Kb

str. 107-124

preuzimanja: 1.400

citiraj


Sažetak

The 21st century – is the century of technologies, destroying of economic barriers, unifi cation and globalization. Nowadays, post-industrial society, where market forces have become quite complex the traditional economic transactional mechanisms including newly introduced credit cards, debit cards, ATM and other electronic systems are insufficient to cope with the new economic pressures and demands of the society. Europe requires free movement of people, data, goods, funds. Paper is devoted to implementing cryptocurrency in the context of development of digital single market in EU. Aim of the paper is to investigate cryptocurrency, namely, bitcoin, define its notion, explain its operation, examine its legal basis in the world and in EU and offer future steps for achieving the main goals of the Digital Single Market Strategy. Paper concludes, that the lack of legal foundation of bitcoin exists and proves the necessity of adopting an adopt single Virtual Currency Act, creation of the body, which will be authorized to issuing licenses, exemption the transactions with virtual currency from taxation, spreading ideas concerning using of virtual currency in modern society.

Ključne riječi

Hrčak ID:

160591

URI

https://hrcak.srce.hr/160591

Datum izdavanja:

29.6.2016.

Posjeta: 3.539 *