Luong Chung Kien. The Conversion of Cryptocurrencies into the Income of the Russian Federation: An Overview of the First Practice
DOI: https://doi.org/10.15688/lc.jvolsu.2023.4.15
Luong Chung Kien, Junior Scientific Assistant, Volgograd Academy of the Ministry of Internal Affairs of Russia, Istoricheskaya St, 130, 400089 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-0561-666X
Introduction. The author draws attention to the emerging practice of recognizing cryptocurrency as property and converting it into the income of the Russian Federation. The purpose of the study was to identify the features of emerging practice and develop recommendations for further development of law enforcement practice. As part of the study, the author solved a number of tasks, namely, establishing which decisions the preliminary investigation body had allowed to foreclose on cryptocurrency as well as which indirect circumstances had influenced the effectiveness of the preliminary investigation. As part of the study, the author used the method of analyzing law enforcement practice. The author came to the conclusion that the effectiveness of the work of the preliminary investigation bodies in terms of the subsequent conversion of cryptocurrency into the income of the Russian Federation largely depended on the efficiency of decision-making, the application of professional knowledge about digital currency, and the competent building of a dialogue with the suspect and witnesses.
Key words: cryptocurrency, property, conversion into the income of the Russian Federation, preliminary investigation, bitcoin, digital currency, professional knowledge.
Citation. Luong Chung Kien. The Conversion of Cryptocurrencies into the Income of the Russian Federation: An Overview of the First Practice. Legal Concept = Pravovaya paradigma, 2023, vol. 22, no. 4, pp. 116-120. (in Russian). DOI: https://doi.org/10.15688/lc.jvolsu.2023.4.15
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