ФИНАНСОВЫЕ АКТИВЫ В ЦИФРОВОЙ ФОРМЕ И ИХ ВЛИЯНИЕ НА КВАЛИФИКАЦИЮ ПРЕСТУПЛЕНИЙ
Аннотация
Принятие новых законодательных актов, регулирующих оборот финансовых активов в цифровой форме, в том числе цифровых прав, цифровых валют и цифрового рубля, создает почву переосмысления их правового статуса и влияния на сферу уголовного правоприменения. Цель исследования состоит в выявлении юридической природы финансовых активов в цифровой форме в парадигме современного состояния правового регулирования их оборота, в оценке сложившихся подходов и выработке рекомендаций по квалификации преступлений, в которых предметом или средством их совершения являются цифровые права, цифровая валюта, цифровой рубль или электронные денежные средства. В этом ракурсе рассматриваются вопросы квалификации преступлений против собственности, наркопреступлений, коррупционных преступлений, легализации (отмывания) денежных средств или иного имущества, приобретенных преступным путем, банкротных преступлений, злостного уклонения от погашения кредиторской задолженности, сокрытия денежных средств либо имущества от взыскания налогов, сборов, страховых взносов. Общий вывод исследования состоит в том, что финансовые активы в цифровой форме, представляющие собою имущественные права, необходимо рассматривать как признак указанных преступлений, кроме случаев, когда их фактическое задействование выходит за рамки состава преступления. В целях определения размерных характеристик соответствующих преступлений рассматриваются также вопросы оценки стоимости цифровых прав и цифровых валют.
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Литература
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