Aim . To reveal the ideological nature of digital decentralization as a systemic challenge to traditional state sovereignty and to identify risks for modern states amid technological transformation. Methodology . The core of the study comprises an analysis of key digital decentralization ideologies (crypto-anarchism, cyber-syndicalism, cypherpunk), their technological foundations, and implementation practices. A comparative analysis of foundational manifestos by crypto-anarchists and cypherpunks (T. May, E. Hughes) was conducted, and the evolution of decentralized movements was synthesized. Results . The analysis demonstrated that the synergy of technologies and extra-systemic ideologies creates parallel governance systems undermining the state’s monopoly on regulating finance, information, law, and the exercise of power. Threats to modern states include: erosion of trust in institutions, use of decentralized digital resources for protest mobilization, sanctions evasion via cryptocurrencies, and increased citizen registrations in virtual jurisdictions operating beyond national law. Research implications . Proposals for state adaptation are formulated: shifting from technology bans to dialogue with IT communities and developing preventive measures. The author introduces an original interpretation of digital decentralization as “engineering autocracy”, where algorithmic power replaces political-legal mechanisms. The study reframes issues of state sovereignty in the context of competition with decentralized anti-systems.
The relevance of this article lies in the existence of over 13,000 decentralized autonomous organizations worldwide, with a total capitalization exceeding 23 billion USD. Numerous projects exploit this form to circumvent regulatory frameworks. At both the international and Ukrainian levels, a coherent understanding of the phenomenon of decentralized autonomous organizations, their objectives, genesis, and legal nature remains absent. The purpose of this article is to explore the genesis and legal nature of decentralized autonomous organizations – from the inception of the technical idea to their transformation into sui generis legal entities. Applying comparative and formal legal methods to examine the development of the legal understanding of these organizations, and employing case study methodology to assess their implementation in practice, the article investigates the main stages of the formation of the modern concept of decentralized autonomous organizations, their differentiation from adjacent constructs – decentralized applications, autonomous agents, and decentralized organizations – by highlighting criteria of autonomy and decentralization, along with case studies from Bitcoin to The DAO. On the basis of a comparative legal analysis of regulatory models in the United States, Europe, and offshore jurisdictions, a conceptual mismatch is identified between classical corporate forms and the ontology of decentralized autonomous organizations. A two-component qualification test is proposed, alongside a typology dividing them into genuine, hybrid, and quasi forms. The findings of the study, together with the identification of practical challenges faced by such projects, substantiate the possibility of recognizing decentralized autonomous organizations as legal persons under Ukrainian law by means of the doctrinal construct of the “personalized purpose” (Zweckvermögen) developed by A. von Brinz, potentially implemented in the form of a foundation. This approach permits the integration of algorithmic will with legal personality without undermining their decentralized nature. The article provides a foundation for further inquiries into specific legal characteristics of decentralized autonomous organizations, including the “sorites paradox” and the prospects for legislative regulation within the Ukrainian legal order based on the doctrine of personalized purpose.
The article analyzes current aspects of cryptocurrency transaction taxation in the Russian Federation in 2025. It examines the regulatory framework governing the declaration and taxation of digital assets. The study explores features of tax base determination, tax rates, and reporting mechanisms for various categories of taxpayers in cryptocurrency operations. Methods of cryptocurrency transaction control and liability for tax law violations in digital assets are analyzed. Practical aspects of cryptocurrency operations tax administration are presented.
This paper examines the constitutional amendment bill and proposals of the current 1987 constitutional system that has been discussed so far, focusing especially on the local autonomy. Many constitutional amendment plans have been proposed by academia and civic groups, including the Moon Jae-in government’s constitutional amendment bill. Accordingly, this paper compares and analyzes these constitutional amendment proposals and largely divide them into moderate and progressive constitutional amendment proposals. The progressive constitutional amendment proposals aim for a decentralized state. However, there is a concern that a decentralized state can easily be confused with a state in a federal country. It is necessary to strengthen local autonomy in a unitary country while at the same time clarifying the limits of local autonomy in a single nation. In conclusion, this paper suggests constitutional amendment that can maximize local autonomy in the single state of the Republic of Korea. Local governments’ right to self-organization and self-financing should be secured. To this end, the right to self-legislation is recognized within the scope of the law.
<b>Abstract</b><br>Traditional electoral systems exhibit critical vulnerabilities including vote manipulation, centralized points of failure, and compromised transparency that undermine democratic integrity. This research presents BLOCKELECT, a decentralised blockchain-based secure voting system designed to address these fundamental challenges. The system employs Ethereum smart contracts written in Solidity to enforce immutable voting rules, Web3.js for blockchain integration, and MetaMask wallet authentication for secure voter verification. The proposed architecture implements dual interfaces for voters and electoral commissions, with distributed consensus mechanisms ensuring real-time transaction validation. Smart contracts automatically enforce electoral rules while maintaining cryptographic immutability of all voting transactions. The decentralised design eliminates single points of failure by distributing vote storage and validation across multiple network nodes. System validation employed comprehensive testing including unit, integration, system, and security testing methodologies. Results demonstrate successful prevention of vote tampering, elimination of double voting, and provision of transparent, auditable election results. Implementation utilised Truffle framework, Ganache blockchain simulation, and Node.js back-end services following an Agile Prototype-based Iterative Development methodology. This research demonstrates the feasibility of blockchain technology in creating trustworthy electoral systems, indicating that blockchain-based voting represents a viable solution for enhancing democratic processes while addressing persistent challenges of electoral fraud and lack of public confidence in traditional voting mechanisms.Traditional electoral systems exhibit critical vulnerabilities including vote manipulation, centralized points of failure, and compromised transparency that undermine democratic integrity. This research presents BLOCKELECT, a decentralised blockchain-based secure voting system designed to address these fundamental challenges. The system employs Ethereum smart contracts written in Solidity to enforce immutable voting rules, Web3.js for blockchain integration, and MetaMask wallet authentication for secure voter verification. The proposed architecture implements dual interfaces for voters and electoral commissions, with distributed consensus mechanisms ensuring real-time transaction validation. Smart contracts automatically enforce electoral rules while maintaining cryptographic immutability of all voting transactions. The decentralised design eliminates single points of failure by distributing vote storage and validation across multiple network nodes. System validation employed comprehensive testing including unit, integration, system, and security testing methodologies. Results demonstrate successful prevention of vote tampering, elimination of double voting, and provision of transparent, auditable election results. Implementation utilised Truffle framework, Ganache blockchain simulation, and Node.js back-end services following an Agile Prototype-based Iterative Development methodology. This research demonstrates the feasibility of blockchain technology in creating trustworthy electoral systems, indicating that blockchain-based voting represents a viable solution for enhancing democratic processes while addressing persistent challenges of electoral fraud and lack of public confidence in traditional voting mechanisms.
The legal status of mining in Russia remains one of the most controversial issues. The main difficulty is related to the lack of a clear approach to the legal regulation of this process, which is the creation of new units of cryptocurrency. Nevertheless, the regulatory legal acts adopted last year emphasize the relevance and importance of the analyzed topic. The article examines the problems of qualifying crimes related to obtaining cryptocurrency, including mining. The legal status of cryptocurrencies in Russian and international legislation is analyzed, identifying gaps in regulation and enforcement. Special attention is given to the qualification of illegal mining as a form of unlawful business, as well as crimes related to electricity theft, fraud, extortion, and money laundering. The study explores relevant court rulings and evidentiary issues in criminal cases involving digital assets. International experiences in cryptocurrency regulation are reviewed, and suggestions for improving Russian legislation are provided. Key directions for the development of criminal law policy concerning cryptocurrency-related crimes are highlighted.
The presented study examines the problems of regulating the cryptocurrency market in Russia and other countries, as well as measures to prevent attempts at tax evasion and illegal transactions with cryptocurrencies. Special attention is paid to the identification of possible tax evasion schemes in the implementation of these operations. Goal. To consider the main problems of regulating the cryptocurrency market, which sometimes make it impossible for regulators, including tax authorities, to control this market. And also to study the measures that have been taken by regulators from various countries around the world, including Russia, to combat tax evasion. Tasks. Consider the concept of "cryptocurrencies" in various jurisdictions, analyze the main difficulties for tax and other regulatory authorities to control transactions with cryptocurrencies; identify the main tax evasion schemes, as well as examine the measures taken by various countries in the fight against tax evasion. Methodology. The study used general scientific methods, in addition to which an analysis of the current legislative bases regulating the cryptocurrency market was conducted, as well as creating conditions for preventing attempts to evade taxes and commit illegal transactions with cryptocurrencies. This included a study of both national and international regulations, which made it possible to assess the legal framework and potential risks associated with the current regulations. This comprehensive approach to the analysis of legislation has helped to identify current issues and shortcomings in regulation, as well as to offer recommendations for improving the regulatory environment. Results. In the course of studying the approach to defining cryptocurrencies, as well as considering the main characteristics of cryptocurrencies, it was found that the concept of "cryptocurrency" requires a single definition to establish the legal status of this digital currency. There is a need to create conditions to prevent illegal transactions with cryptocurrencies, to operate effective investor protection mechanisms, to strengthen consumer protection, and to improve cooperation with international partners. Conclusions. The conducted research indicates the need to change the legislative framework for the cryptocurrency market, taking into account the existing positive experience of various countries. The study also revealed the need to strengthen international cooperation to exchange information on operations in the cryptocurrency market in order to prevent attempts at tax evasion.
Kostiantyn Orobets, V. I. Shkolnikov, Tetiana Batrachenko, Тетяна Василівна Барановська · 5 authors
Introduction: The legal regime of cryptocurrency in different countries of the world is heterogeneous. In some, it is not defined at all, which leads to legal conflicts, including when qualifying crimes committed with cryptocurrency use. The situation is further complicated because such crimes can occur in the territories of several states where cryptocurrency has a different legal regime. Traditional legislation and mechanisms for combating money laundering and terrorist financing are practically ineffective in the landscape of crimes involving the use of cryptocurrency.Objectives: The aim of the study is to systematise the main patterns of crimes related to the use of cryptocurrency, as well as analyse existing vectors of their legal assessment, appropriate design and application of effective methods of combating these crimes.Methods: Based on the methods of analysis and synthesis, qualitative data analysis, using content analysis as the primary research tool, it is shown that the main problem in preventing the use of cryptocurrency in predicate crimes lies in the technical difficulty of identifying a person or group of persons who carry out cryptocurrency transactions for illegal purposes. Such goals may be aimed at legalising funds, i.e., concealing their illegal origin, making payments in a hidden network, organising various fraudulent schemes, financing terrorism, and other crimes.Results: The article argues that given the technical specifics of cryptocurrency transactions and the technical capabilities of "masking" the origin of cryptocurrency funds, it is necessary to develop methods for studying trace formation and develop an algorithm for establishing and consolidating forensically significant information for this type of crime. The results indicate that the future of law enforcement in the fight against cryptocurrency-related crime will require a multifaceted approach. Agencies must adopt a proactive approach by foreseeing emerging criminal strategies. To protect the public from crimes using digital assets, law enforcement must be flexible, progressive, and technologically savvy as cryptocurrencies continue to develop. The development of provisions on cryptocurrency also determines the theoretical significance of the work as an object and means of committing crimes, a surrogate means of payment during the commission of certain crimes.Conclusions: The practical significance of the work lies in the possibility of using its results to solve problems arising in the law-making activities of state authorities and law enforcement activities, as well as in developing recommendations for improving criminal legislation in the field of cryptocurrency-related crimes.
This research analyzes the impact of blockchain technology in the field of electronic evidence. It starts from a hypothesis of assuming that blockchain technology will have a significant impact on both public administrations and society in general, which will mean changing the way personal electronic information is managed by putting control in the hands of individual citizens rather than centralized servers or platforms. The article also analyzes regulatory efforts in the European Union to adapt to the changing landscape of electronic evidence, including the proposed eIDAS 2 regulation, which seeks to establish autonomous digital identities based on blockchain technology and then focuses on the procedural treatment of blockchain as a means and source of evidence and differentiates between this technology as a means of storing electronic evidence and as a mechanism to preserve and secure this type of evidence. Likewise, the text concludes by emphasizing the potential of blockchain technology in the context of Web3, where decentralized and interoperable systems are expected to play a fundamental role in the Spanish and European administration of justice.
Разработаны различные системы электронного голосования. Но большинство таких систем имеют такие недостатки как отсутствие прозрачности и возможности проверки правильности подсчета голосов. В статье рассмотрены вопросы разработки систем голосования с использованием технологии блокчейн. Показана возможность повышения прозрачности, защищенности и достоверности электоральных процессов на основе технологии блокчейн, особенно в условиях ограниченных ресурсов. Показана разработанная авторами практическая реализация ˗ система электронного голосования на основе технологии блокчейн с использованием смарт-контрактов на языке Solidity и пользовательского интерфейса на языке Python с библиотекой Web3.py. Проведен анализ существующих решений, выявлены их недостатки, предложена архитектура системы и реализованы основные функции: регистрация кандидатов, голосование, защита от повторных голосов и автоматический подсчет результатов. Результаты тестирования в среде Ganache подтвердили корректность работы и устойчивость системы к внешним воздействиям. В сравнении с аналогами предложенное авторами конструкция системы с применением технологии блокчейн отличается простотой, доступностью и высокой надежностью, что делает его перспективным для внедрения. Исследование эволюции систем электронного голосования, использование технологии блокчейн для систем электронного голосования способствуют разработке эффективных решений для демократического управления.
The presented work is devoted to the issues of the feasibility of studying the semantics of the cryptocurrency ecosystem in order to determine the ways of further development of forensic techniques used in the investigation of crimes committed using digital assets. The intensive spread of the use of cryptocurrencies and their ecosystems requires a consistent and uniform understanding of terminology, which will ensure a single vector for identifying and suppressing socially dangerous acts. Attention is focused on the need to study both technological and legal aspects, which contributes to the integrity of understanding the specifics of such objects, as well as the implementation of procedural actions to identify, record and seize electronic digital traces. As a result of the study, the author comes to the conclusion about the practical need to study it from the technological and legal aspects in order to develop a uniform and unified understanding of its specific terminology in the framework of developing new, as well as improving existing methods for investigating crimes committed using cryptocurrencies.
This article examines the legal regulation of decentralized autonomous organizations (DAOs). The operational mechanisms and essence of DAOs are analyzed using the example of several marketplaces. The study identifies different types of DAOs and explores their legal nature. The paper also investigates the regulatory approaches of foreign jurisdictions toward DAOs. The legal status of DAOs is critically assessed. Based on the findings, the author proposes considering DAOs not only as legal entities but also as a decision-making mechanism within organizations
In the article, the author examines the procedure for the transfer of property rights and obligations to cryptocurrency by inheritance. The author notes the absence of an established legal status of cryptocurrency as “property” or “other property” in civil law, and the establishment of cryptocurrency as an object included in the inheritance. The problem is the absence of its own emission cryptocurrency in the Russian Federation, which leads to the cancellation of the full turnover of cryptocurrency between the subjects of the inheritance. The paper substantiates the conclusion about the necessity of mandatory participation of a notary in the procedure of transfer of cryptocurrency by inheritance. Based on the formed research, the author notes the need to develop a register of data transfer between operators of information systems (controlled by the Central Bank of the Russian Federation) and notaries, developed on the principle of interaction and cooperation, introduced into the Federal Law “On Banks and Banking Activities”, Federal Law “On the Central Bank of the Russian Federation” and the Law “Fundamentals of the Legislation of the Russian Federation on Notaries”, as well as Article 1112 of the Civil Code of the Russian Federation. The article sets out a provision on the advisability of establishing an imperative rule on drawing up a will to guarantee the transfer of rights and obligations to the cryptocurrency to the heir.
Mohammed Ghouireg, Ayoub Toumi Lahreche, Oumelkheir Goug
This study aims to illuminate a recently emerged digital currency known as Bitcoin to dispel the ambiguity surrounding it and introduce it to the public.This will be achieved by defining its concept and characteristics and outlining the key differences between it and traditional currency.Furthermore, the study seeks to identify the methods of acquiring Bitcoin, the volume of its global transactions, the position of favourable legislation towards it, and the main practical challenges it faces.
Widespread adoption of cryptocurrency on a global scale has created new and unique challenges for lawmakers. The rise of decentralized digital assets are reshaping finance, trade and investment, and the absence of consistent regulation exposes consumers to fraud and money laundering, market manipulation, and consumer protection adherence risks. In this paper, we have gauged the available legal tools in the cryptocurrency era and have reviewed cross-border regulatory regimes, jurisdictional challenges, and technological responses and have identified the road to a credible regulatory framework. Relying upon qualitative analysis and a comparative legal perspective, this article underscores the necessity that for the preservation of stability and security of digital financial systems the right mix of innovation and regulation ought to be struck.
The article is devoted to the study of the tax and legal aspects of the ruble-backed stablecoin A7A5, which is a foreign digital right and is qualified in the Russian Federation as a digital financial asset. The subject of the study is the specifics of the legal regime of foreign digital rights classified as digital financial assets in the Russian Federation, and the taxation of transactions with such an asset. As a result of the conducted research, the author comes to the conclusion that, despite the creation of a legal framework for the integration of foreign digital rights into the Russian legal order, their tax and legal regime remains insufficiently developed. It is shown that this category is of an auxiliary (technical) nature and serves primarily as a tool for legitimizing a certain range of foreign assets in Russia, without being a full-fledged and independent legal construct. It is noted that the Tax Code of the Russian Federation lacks special provisions regulating the taxation of foreign digital rights, except for transactions within the experimental legal regime, which creates legal uncertainty. The author argues that recognizing foreign digital rights as digital financial assets represents a new phase in Russia's digital financial assets market, driven significantly by the A7A5 asset's integration with a public blockchain. This not only expands the opportunities for the circulation of such assets but also gives rise to unique transactions with such assets in the decentralized finance environment, which directly raises the issue of the need to develop special approaches to accounting for income, expenses and losses from such transactions for tax purposes. It is concluded that the economic nature of such transactions may be similar to transactions with derivative financial instruments and hedging. This similarity justifies extending the special tax rules for such analogous instruments to transactions with foreign digital rights. The results of the study can be applied to the further development of legislation on the taxation of foreign digital rights.
The integrity, transparency, and security of voting systems are crucial to maintaining the democratic process. Traditional electronic voting systems have faced several challenges, including vulnerabilities to hacking, fraud, and tampering. Blockchain technology, known for its decentralized and immutable nature, has emerged as a potential solution to address these issues. This paper explores the application of blockchain-based solutions in creating secure and transparent voting systems. By leveraging the distributed ledger technology of blockchain, the proposed systems ensure data integrity, confidentiality, and voter authentication while enabling real-time auditing. Blockchain-based voting systems offer several advantages, including resistance to vote tampering, the prevention of double voting, and enhanced accessibility for remote and disabled voters. Moreover, the use of cryptographic techniques and smart contracts further enhances security and transparency, allowing for verifiable, auditable, and tamper-proof elections. This review highlights existing research and prototypes, discusses the challenges of implementing such systems, and provides future directions for the development of blockchain-enabled electoral solutions.
В данной статье рассматривается сущность децентрализованных финансов, международный опыт использования этой системы, приводится официальная позиция органов государственной власти относительно DeFi. Также в исследовании рассмотрены проблемы налогообложения операций в сфере отечественных децентрализованных финансов и предлагаются потенциальные направления решения этих проблем. This article examines the essence of decentralized finance, the international experience of using this system, and the official position of government authorities regarding DeFi. The study also examines the problems of taxation of transactions in the field of domestic decentralized finance and suggests potential ways to solve these problems.
During the last few years, Decentralized Autonomous Organizations (DAOs) have had a positive impact on organizations and disrupted governance and decision-making processes. This chapter concentrates on this important area and discusses algorithmic governance and DAOs. It pays attention to DAO governance mechanisms and sheds light on eight well known mechanisms, such as token-based quorum voting, quadratic voting, and weighted voting. Each model has its advantages and disadvantages, and there is therefore a need for a better understanding and assessment of these models. To do so, we explore governance dimensions such as efficiency and decentralization and define evaluation criteria. The research reported in this chapter enhances the understanding of this area and lays the foundations for the assessment of these mechanisms. The analysis reported in the following sections contributes to a better comprehension of these mechanisms and supports organizations and researchers when reviewing them. The chapter is considered the starting point for a systematic assessment and analysis of DAO governance mechanisms, and it will be followed by other articles that will conceptualize an evaluation framework and test it in the practical arena.
The work examines modern approaches to building electronic voting systems, such as blockchain, which promises to revolutionize the process due to its immutability and decen-tralization properties, as well as traditional cryptographic methods, including homomorphic encryption, which allows vote counting without the need to decrypt each individual vote. Blind signatures ensure the ability to confirm a vote without disclosing the user's identity, and zero-knowledge proofs allow voting without interacting with the server. The goal of the work is to select an approach for building electronic voting systems based on a comparative analy-sis of their key characteristics. The solved tasks include reviewing the requirements, general-ized structures, and main procedures of electronic voting systems; analyzing the existing types of electronic voting systems and their comparative characteristics. During the work, existing systems and other literature were thoroughly analyzed. The article provides a de-tailed analysis of the advantages and limitations of these technologies, as well as their suit-ability for different electoral systems, considering important aspects such as scalability, effi-ciency, and protection against potential threats. Throughout the work, a list of requirements for electronic voting systems was compiled, the main procedures present in electronic voting systems were outlined, a set of actors in typical electronic voting systems was defined, and the generalized structures of their main types were presented. A comparative analysis of the types of electronic voting systems based on compliance with the requirements was conducted. An approach was chosen for further system development.
The article considers theoretical and applied aspects of digital audit of execution of state smart contracts concluded with private companies. The requirements for execution of financial documentation, including estimate documentation, in the context of integration of blockchain technologies and intelligent control algorithms are analyzed. The mechanism of adaptation of internal financial control of private counterparties to new formats of digital reporting, providing automated verification of completeness and target nature of spending of funds, is disclosed. A structured approach to conducting financial examination of estimates is proposed in order to increase the readiness of companies for digital audit, including within the framework of project and stage-by-stage execution of contracts. The role of digital platforms in providing predictive diagnostics of risks and monitoring of fulfillment of obligations in real time is substantiated.