цифровые валюты

Introduction. The article analyzes the practice of using blockchain technologies for commercial activities in the Russian Federation. Currently, in the Russian Federation, two main directions of such commerce can be distinguished: conclusion and execution of smart contracts; implementation of transactions with cryptocurrencies. Theoretical analysis. Nowadays, the Russian legislation hardly regulates the conclusion of smart contracts. However, this does not prevent entrepreneurs from using some general provisions of the Civil Code in their practical activities. As for cryptocurrencies (digital currencies), they are not currencies in the literal sense and the number of transactions with them is significantly limited by the legislator. Empirical analysis. Gaps in domestic legislation are currently being filled to some extent by court practice, primarily arbitration. In particular, the courts clearly qualify the cryptocurrency mining activity as entrepreneurial. As for investing financial resources in cryptocurrencies, it is regarded as a form of fiduciary management. Results. At this stage, it is necessary to recognise digital currencies as assets not only for certain purposes, but for a wider range of relationships. As far as smart contracts are concerned, an important problem is the problem of understanding its meaning and content by all its parties. To solve this problem, it is necessary to introduce a rule in the national civil legislation according to which a smart contract should have a text with all its terms in Russian (or in any other language acceptable to both parties).