Віртуальні активи крізь призму вітчизняної практики: ризикоорієнтованість та імплементація

Abstract

Nowadays digital technologies are generating new phenomena among which virtual assets in the diversity of their species and habitats are developing. Problem Statement. Th e analysis of modern scientifi c publications and research on the monitoring of virtual assets shows that at the theoretical level there is no single approach to the use of the conceptual apparatus on this issue. Purpose. Th e aim of the article is to deepen theoretical knowledge and practical skills of using virtual assets through the prism of domestic experience, as well as outlining the place, role, tasks, mechanism of operation, risk orientation and prospects of digital assets implementation as an innovative institutional form of money circulation in the conditions of globalization. Materials and Methods. To achieve this goal, methods and techniques of cognitive theory are used, such as observation, comparison, abstraction, historical and logical approach, analysis and synthesis, induction and deduction, establishing causal links between the development of processes and phenomena, tabular and graphical methods. Results. Th e current state and prospects of development of the mechanism of operations with digital assets are diagnosed. It is theoretically substantiated that virtual values are objects of legal regulation. Th e legislative acts which are called to regulate the virtual assets market are analyzed. Conclusions. It is stated that the vector dominants of the impact concerning virtual assets are aimed at the control and transparency of transactions with them, cybersecurity and user verifi cation. Th e nature of modern money is observed in virtual currency – not material, but absolutely conditional, based on the mechanism of accounting of settlement obligations recognized by all participants. Th e main innovations and opportunities for implementing positive international practice of state regulation of the cryptocurrency market to Ukrainian realities are outlined.