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Abstract
The article analyzes the current system of currency regulation and control and reveals the structure of subjects of currency regulation and control. There have been proposed the changes necessary for adaptation to the conditions of the digital economy. There has been presented the scheme of the unified system of currency regulation and control, and defined its main elements. The retrospective illustrates the process of reforming currency control agencies and agents on the eve of Russia's transition to the digital economy. There have been revealed both current legal norms that determine the structure and functionality of subjects of currency regulation and control and bills related to the subject under study. The current state development program “Digital Economy of the Russian Federation” for 2017–2025 acting in the Russian Federation is found not to contain the procedure for state regulation of foreign exchange transactions in the digital economy and not to disclose the functionality of the regulatory authorities in the context of digitalization. The analysis of the work of Russian researchers, supplementing the theory and methodology of currency relations has been carried out. Currency regulation and control are studied from the perspective of the activities of the state bodies of the government, by means of administrative, legislative and organizational measures aimed at maintaining a stable external balance and sustainable economic growth. The concept and the nature of a smart contract is considered in detail, the principal differences (according to the criteria of the form, subject, settlements and fulfillment of other obligations of the transaction) of the smart contract from the foreign trade agreement in electronic form are given. There has been proposed the author’s vision of the future development of the subject structure of currency control and made an attempt to determine the direction of further reform
Highlights
The article analyzes the current system of currency regulation and control and reveals the structure of subjects of currency regulation and control
There has been presented the scheme of the unified system of currency regulation and control, and defined its main elements
The retrospective illustrates the process of reforming currency control agencies and agents on the eve of Russia's transition to the digital economy
Summary
Федеральный закон РФ от 10.12.2003 No 173-ФЗ (ред. от 02.12.2019) // Рос. газ. No 253, 17.12.2003. Федеральный закон РФ от 10.12.2003 No 173-ФЗ А. Актуальные вопросы привлечения к административной ответственности за нарушение валютного законодательства о репатриации иностранной валюты и валюты Российской Федерации // Налоги и финансовое право. А. Межведомственное взаимодействие органов и агентов валютного контроля в современных условиях: актуальные вопросы и перспективы развития // Сб. 7. О некоторых вопросах государственного контроля и надзора в финансово-бюджетной сфере: Указ Президента РФ от 02.02.2016 No 41 8. Об изменении и признании утратившими силу некоторых актов Правительства Российской Федерации: Постановление Правительства РФ от 13.04.2016 No 300 // Собр.
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