CRYPTOCURRENCY AS AN OBJECT OF FORENSIC ECONOMIC EXAMINATION

Abstract

At present, many countries around the world are rapidly developing a new digital currency, which has a special specificity of use. Based on this, interest in digital money is growing every day. The world of cryptocurrency is rapidly evolving, growing, changing with new ideas and technologies. Thanks to them, many changes in the development of states can be traced. New opportunities in the field of cryptocurrencies allow us to move to a more simplified and secure way of life. Therefore, today in a civilized society, cryptocurrency is seen as a phenomenon that must be regulated and protected by law. In the domestic literature, the issue of legal regulation of cryptocurrencies has not been widely discussed. This can be explained by the underdevelopment of the institution of digital money in our country. Note that the lack of reasonable legal status does not outlaw cryptocurrency. As a result, there is a natural imbalance, which is that economic novelty precedes the development of legislation governing the relationship of entities in the field of settlements and payments, which, in turn, increases the possible risks at the macro and micro levels. The article considers a fundamentally new type of forensic objects – virtual assets. It is noted that currently in Ukraine there is no legislation governing the circulation of virtual assets. The concept of the term “cryptocurrency” is defined by the state bodies of Ukraine, the issues of the essence of cryptocurrency, the order of its circulation are investigated, the assessment of the current state of cryptocurrency in various aspects is given. Methodical issues of cryptocurrency valuation are considered. The existence of a legislative definition of the term "cryptocurrency" is analyzed. The question of the essence of cryptocurrency, the order of its circulation, the estimation of a modern condition of cryptocurrency in various aspects is investigated. Methodical issues of cryptocurrency valuation are considered.