Abstract
The subjects of the study are the economic and legal opportunities and risks of green mining of cryptocurrencies. The purpose of the work is to analyze the processes of organizing mining in the Russian Federation, the formation of a model of its legal regulation with an emphasis on the economic and legal possibilities of stimulating green mining, as well as the use of cryptocurrencies in cross—border operations under sanctions pressure. The conclusion is made about the need for legal regulation of cryptocurrency mining, taking into account the analysis of the draft federal law on mining, as well as the fact that one of the promising areas of Russia's economic development is the use of associated petroleum gas to generate electricity for data processing centers, the establishment of green mining in territories with preferential tax and customs regimes. It is proposed to take into account the features of white, gray and green mining when developing legislative decisions, as well as tax incentives for relevant activities.
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