Conceptual series - virtual actives

Abstract

The article conducts a study of the terminology apparatus, which is applied to the latest technologies that are currently actively used on the Internet as elements of «e-commerce», and have a common generalizing name – cryptocurrency. In order to comply with the provisions of paragraph 1 of Section VI of the Law 2074 and to implement the Law of Ukraine No. 2074-IX, the Supreme Rada of Ukraine on 13.03.2022 registered draft law No. 7150 with amendments to the Tax Code of Ukraine. Currently, in Ukraine, the virtual asset market is actually already formed and exists for about five years, but is completely outside the legal framework of the state. primary financial monitoring of measures to combat the legalization of funds obtained by criminal means, terrorist financing and proliferation of weapons of mass destruction. The newest terminology apparatus is considered, in that case in the legal field of Ukraine, from the point of view of etymology and the content of their concept - thereby defining their suitability as a modern legal definition. According to the results of the study, it was concluded that in Law 2074 the leading legal definition of a «virtual asset», firstly, does not express the field of its application, as to a greater extent – financial; secondly, it does not correspond to the well-appointed definitions of the component word «asset»; Thirdly, in its natural essence has features inherent in the term – technology. In this regard, we consider it more expedient in Law 2074 to adopt the name of the main legal definition as virtual financial technologies or digital financial technologies.