LEGAL REGULATION OF CRYPTOCURRENCY MINING

Purpose and objectives: analysis of legal regulation of cryptocurrency mining in the Russian Federation and abroad, identification of problems and gaps in this area and development of proposals aimed at their resolution. Scientific significance: the article reveals the current state and established doctrinal approaches to the legal regulation of cryptocurrency mining in Russia. For the first time, the necessity of strengthening and developing state regulation of mining is substantiated. The main attention in the article is paid to the system of legal regulation of the process of creating cryptocurrencies in the territory of the Russian Federation, taking into account the law of the Eurasian Economic Union. Methods: a dialectical approach to the cognition of social phenomena, allowing them to be analyzed in their historical development and functioning in the context of a set of objective and subjective factors, which determined the choice of the following research methods: formal logical, comparative legal, sociological, which allowed the author to ensure the reliability and validity of the conclusions. Key findings: The legal vacuum in the regulation of mining acts as a serious inhibiting factor at the current stage of its improvement and often itself becomes an offense. At the same time, cryptocurrency mining is one of the new types of entrepreneurial activity, in connection with which in the near future it is necessary to introduce state regulation of cryptocurrency mining in the Russian Federation, for which it is necessary: to develop a law regulating the organization and implementation of the production of cryptocurrencies using cryptographic algorithms; to supplement the classifier of the main type of carried out economic activity with a new type of activity — mining; to create a unified electronic register of crypto farms operating on the territory of the Russian Federation; supplement the existing legislation of the Russian Federation and the Eurasian Economic Union with the norms regulating the import of mining equipment. Thus, the important results of the study are: the development of the problems posed, which for a long time remained outside the attention of specialists, as well as the significant novelty of the factual material introduced into circulation.