Digital Currency as a Subject of Economic Criminal Offenses
| Autor | Mykhailo Dumchikov, Nadiia Horobets, Vladyslav Honcharuk, Ruslana Dehtiar |
| Cargo | PhD in Law, Senior Lecturer, Department of Criminal Legal Disciplines and Procedure, Sumy State University. e-mail: misha.dumchikov23@gmail.com. / PhD in Law, Lecturer, Department of Administrative, Economic Law and Financial and Economic Security, Sumy State University. e-mail: ns.andriychenko@yur.sumdu.edu.ua. / PhD student, Department of ... |
| Páginas | 20-30 |
20
Digital Currency as a Subject of Economic Criminal Offenses (p. 20 - 30)
DUMCHIKOV, M; HOROBETS, N; HO NCHARUK, V; DEHTIAR, R.
Digital Currency as a Subject of
Economic Crimi nal Offenses
.
The Law, State and Telecommunications Review
, v. 14, n o. 1, p. 20 - 30,
May 2022.
Digital Currency as a Subject of Economic
Criminal Offenses
Submitted: 28 June 20 21
Mykhailo Dumchikov*
https://orcid.org/0000-0002-4244-2419
Nadiia Horobets**
https://orcid.org/0000-0003-4231537X
Vladyslav Honcharuk***
https://orcid.org/0000-0002-9627-9530
Ruslana Dehtiar****
https://orcid.org/0000-0002-9661-7640
DOI: https://doi.org/10.26512/lstr.v14i1.38676
Revised: 4 October 20 21
Accepted: 6 October 2021
Article su bmitted to peer bl ind review
Licensed under a Creative Commons Attributi on 4.0
Internatio nal
Abstract
[Purpose]
The article is devoted to an essential and relevant topic. The cryptocurrency
market in Ukraine, as well as in the world, has been developing quite rapidly in recent
years. At the same time, the legal status of digital currency in Ukraine has not been
consolidated. As a result, digital currency is often used to commit econo mic crimes. To
counteract this act, it is vital to "legalize" cryptocurrency as a type of money and clearly
define the cases when it is the subject of a criminal offen se.
[Methodology/A pproach/Design]
The authors researched the general principles,
approaches, and scientific research methods to properly develop the c hosen t opic use d
available philosophical methods and in particular legal ones.
[Findings]
The ability of cryptocurrency to be an essential attribute of the development
of the information society a nd, at the same time, the subject of economic criminal
offenses.
Keywords:
Digital Currency. Blockchain. Econo mic Criminal Offenses. Money
Laundering. Tax Evasion.
*
PhD in Law, Senior Lecturer, Department of Criminal Legal Disciplines and Procedure,
Sumy State University. e-mail: misha.dumchikov23@gmail.com.
**
PhD in Law, Lecturer, Department of Adm inistrative, Economic Law and Financial and
Economic Security, Sumy State University. e-mail: ns.andriychenko@yur.sumdu.edu.ua.
***
PhD student, Department of National Academy of Security Service of Ukraine. e-mail:
lawscientist0704@gmail.com .
****
PhD student, Department of Crimina l Legal Disciplines and Procedure, Sumy State
University. e-mail: ruslana1998ua@gmail.com.
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