Legal regulation of cryptocurrencies in Russia and foreign countries: problems and solutions

In this article, using such scientific methods as the dialectical method, the comparative legal method, the historical method, the systematic method, the formal legal method, the method of special legal interpretation, the normative acts of the Russian Federation and foreign states related to the legal regulation of the circulation of cryptocurrencies, as well as with the specificity of taxation of cryptocurrencies are studied. The special attention is paid to the legal documents of Germany, France and Israel, since it is the legal acts of these states that are the most significant in the regulation of cryptocurrencies, while they use different approaches to the taxation of these assets. The authors highlight the points that require in-depth study, and highlight the common and different features of the legal regulation of cryptocurrencies in the Russian Federation and in foreign countries. The problems of the Russian legal system related to the circulation of cryptocurrencies caused by the specificity of the technological development of the Russian Federation are determined. The article proposes changes related to the inclusion of norms implementing the legal regulation of cryptocurrencies in the legislation of Russia