<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">koz</journal-id><journal-title-group><journal-title xml:lang="ru">"Вестник Северо-Казахстанского университета имени Манаша Козыбаева"</journal-title><trans-title-group xml:lang="en"><trans-title>Bulletin of Manash Kozybayev North Kazakhstan University</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2958-003X</issn><issn pub-type="epub">2958-0048</issn><publisher><publisher-name>М. Қозыбаев атындағы СҚУ</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.54596/2958-0048-2024-1-93-100</article-id><article-id custom-type="elpub" pub-id-type="custom">koz-1362</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>СОЦИАЛЬНО-ГУМАНИТАРНЫЕ НАУКИ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>SOCIAL AND HUMAN SCIENCES</subject></subj-group></article-categories><title-group><article-title>ЗАРУБЕЖНЫЙ ОПЫТ ПРАВОВОГО РЕГУЛИРОВАНИЯ ИСПОЛЬЗОВАНИЯ КРИПТОВАЛЮТЫ КАК СРЕДСТВА ПЛАТЕЖА</article-title><trans-title-group xml:lang="en"><trans-title>FOREIGN EXPERIENCE IN LEGAL REGULATION OF THE USE OF CRYPTOCURRENCY AS A MEANS OF PAYMENT</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Могунова</surname><given-names>М. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Mogunova</surname><given-names>M. M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Страший преподаватель кафедры "Правовые дисциплины"</p><p>Петропавловск</p></bio><bio xml:lang="en"><p>Petropavlovsk</p></bio><email xlink:type="simple">Mogunova83@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Шут</surname><given-names>О. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Shut</surname><given-names>O. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Преподаватель кафедры "Правовые дисциплины"</p><p>Петропавловск</p></bio><bio xml:lang="en"><p>Petropavlovsk</p></bio><email xlink:type="simple">Shut_oxi@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Северо-Казахстанский университет имени М. Козыбаева<country>Казахстан</country></aff><aff xml:lang="en">M. Kozybayev North Kazakhstan University<country>Kazakhstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2024</year></pub-date><pub-date pub-type="epub"><day>26</day><month>04</month><year>2024</year></pub-date><volume>0</volume><issue>1 (61)</issue><fpage>93</fpage><lpage>100</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Могунова М.М., Шут О.А., 2024</copyright-statement><copyright-year>2024</copyright-year><copyright-holder xml:lang="ru">Могунова М.М., Шут О.А.</copyright-holder><copyright-holder xml:lang="en">Mogunova M.M., Shut O.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vestnik.ku.edu.kz/jour/article/view/1362">https://vestnik.ku.edu.kz/jour/article/view/1362</self-uri><abstract><p>Данная статья посвящена исследованию зарубежного опыта правового регулирования криптовалют, сравнению их статуса посредством изучения опыта таких стран как Китай, Индия, Япония, Венесуэла. Криптовалюты серьезно повлияли на мир после своего появления. Государства отреагировали по-разному на их появление. Такие страны, как Индия или Китай, запретив их на законодательном уровне, пришли к постепенному принятию и попыткам создания собственной, государственной криптовалюты. Венесуэла, совершив попытку идти в ногу со временем, предоставила проект своей собственной, поддерживаемой государством криптовалюты. Следовательно, они стали иметь возможность контролировать процесс оборота криптовалюты, на законодательном уровне закрепив их статус как полноценного средства платежа. Многие государства стали рассматривать криптовалюты в качестве товара, для получения возможность облагать их подоходным налогом.Актуальность данной статьи вызвана наличием некоторых частноправовых проблем регулирования криптовалют, которые рассматриваются в данной статье. Статья рассматривает некоторые законодательные проблемы использования криптовалют, и невозможность их регулирования государствами. Кроме того, статья подчеркивает необходимость создания единого международного стандарта регулирования криптовалют, который бы учитывал интересы всех сторон и обеспечивал безопасность и прозрачность операций с криптовалютами.</p></abstract><trans-abstract xml:lang="en"><p>This article is devoted to the study of foreign experience in the legal regulation of cryptocurrencies, comparing their status by studying the experience of countries such as China, India, Japan, Venezuela. Cryptocurrencies have seriously affected the world since their appearance. States reacted differently to their appearance. Countries such as India or China, having banned them at the legislative level, have come to the gradual adoption and attempts to create their own, state-owned cryptocurrency. Venezuela, making an attempt to keep up with the times, has provided a project of its own, state-supported cryptocurrency. Consequently, they began to be able to control the process of cryptocurrency turnover, securing their status as a full-fledged means of payment at the legislative level. Many states have begun to consider cryptocurrencies as a commodity in order to be able to tax them with income tax.The relevance of this article is caused by the presence of some private law problems of regulating cryptocurrencies, which are discussed in this article. The article examines some legislative problems of using cryptocurrencies, and the impossibility of their regulation by states. In addition, the article emphasizes the need to create a single international standard for regulating cryptocurrencies, which would take into account the interests of all parties and ensure the security and transparency of operations with cryptocurrencies.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>криптовалюта</kwd><kwd>биткоин</kwd><kwd>блокчейн</kwd><kwd>правовое регулирование</kwd><kwd>законодательство</kwd><kwd>налоги</kwd><kwd>государственная криптовалюта</kwd><kwd>зарубежный опыт</kwd></kwd-group><kwd-group xml:lang="en"><kwd>cryptocurrency</kwd><kwd>bitcoin</kwd><kwd>blockchain</kwd><kwd>legal regulation</kwd><kwd>legislation</kwd><kwd>taxes</kwd><kwd>state cryptocurrency</kwd><kwd>foreign experience</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Сорокина Я.С., Торжевский К.А. Биткоин: инновационная валюта или инструмент финансовых преступлений? // Научный журнал КубГАУ. - 2017. - № 131 (07). - С. 1-10.</mixed-citation><mixed-citation xml:lang="en">Sorokina Ya.S., Torzhevskij K.A. Bitkoin: innovacionnaya valyuta ili instrument finansovyh prestuplenij? // Nauchnyj zhurnal KubGAU. - 2017. - № 131 (07). - S. 1-10.</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Stablecoin Volume Hits Record High of $7.4T in 2022 // The Defiant URL: https://thedefiant.io/stablecoin-volume-hits-record-high-of-7-4t-in-2022 (дата обращения: 15.01.2024).</mixed-citation><mixed-citation xml:lang="en">Stablecoin Volume Hits Record High of $7.4T in 2022 // The Defiant URL: https://thedefiant.io/stablecoin-volume-hits-record-high-of-7-4t-in-2022 (data obrashcheniya: 15.01.2024).</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">G20 leaders endorse FSB recommendations on regulation of crypto assets // The Economic Times URL: https://economictimes.indiatimes.com/industry/banking/finance/g20-leaders-endorse-fsbrecommendations-on-regulation-of-cryptoassets/articleshow/103537642.cms?utm_source=contentofinterest&amp;utm_medium=text&amp;utm_campaign=cppst (дата обращения: 15.01.2024).</mixed-citation><mixed-citation xml:lang="en">G20 leaders endorse FSB recommendations on regulation of crypto assets // The Economic Times URL: https://economictimes.indiatimes.com/industry/banking/finance/g20-leaders-endorse-fsbrecommendations-on-regulation-of-cryptoassets/articleshow/103537642.cms?utm_source=contentofinterest&amp;utm_medium=text&amp;utm _campaign=cppst (data obrashcheniya: 15.01.2024).</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">China Bans Financial Companies From Bitcoin Transactions // Bloomberg URL: https://www.bloomberg.com/news/articles/2013-12-05/china-s-pboc-bans-fmancial-companies-frombitcoin-transactions (дата обращения: 20.01.2024).</mixed-citation><mixed-citation xml:lang="en">China Bans Financial Companies From Bitcoin Transactions // Bloomberg URL: https://www.bloomberg.com/news/articles/2013-12-05/china-s-pboc-bans-financial-companies-frombitcoin-transactions (data obrashcheniya: 20.01.2024).</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Japan to adopt new safeguards for bitcoin users // Nikkei Asia URL: https://asia.nikkei.com/Business/Finance/Japan-to-adopt-new-safeguards-for-bitcoin-users (дата обращения: 20.01.2024).</mixed-citation><mixed-citation xml:lang="en">Japan to adopt new safeguards for bitcoin users // Nikkei Asia URL: https://asia.nikkei.com/Business/Finance/Japan-to-adopt-new-safeguards-for-bitcoin-users (data obrashcheniya: 20.01.2024).</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Canada Banks Ban Users From Buying Cryptocurrency // Investopedia URL: https://www.investopedia.com/news/canada-banks-ban-users-buying-cryptocurrency/ (дата обращения: 20.01.2024).</mixed-citation><mixed-citation xml:lang="en">Canada Banks Ban Users From Buying Cryptocurrency // Investopedia URL: https://www.investopedia.com/news/canada-banks-ban-users-buying-cryptocurrency/ (data obrashcheniya: 20.01.2024).</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Venezuelan government announces new monetary cone pegged to PETRO // Crypto Economy URL: https://crypto-economy.com/venezuelan-government-announces-new-monetary-cone-pegged-to-petro/ (дата обращения: 20.01.2024).</mixed-citation><mixed-citation xml:lang="en">Venezuelan government announces new monetary cone pegged to PETRO // Crypto Economy URL: https://crypto-economy.com/venezuelan-government-announces-new-monetary-cone-pegged-to-petro/ (data obrashcheniya: 20.01.2024).</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
