نوع مقاله : مقاله پژوهشی
موضوعات
عنوان مقاله English
نویسندگان English
Virtual currencies are among the new realities, whose origin goes back to the invention of Bitcoin in 2009 by an unknown person. After the exchange capabilities of this cryptocurrency were determined, instead of money, other virtual currencies such as Ethereum, Ripple, Monero, and Lite coin also appeared. A very important issue in this regard was the approach of countries to such cryptocurrencies. Considering the special role of cryptocurrencies in financial transactions and the monetary and banking challenges they have created, countries have adopted different approaches to accepting or banning it. Some have not declared the trading of these cryptocurrencies prohibited and even have protective regulations that these countries will be studied with a regulatory approach. The countries of the second group have a prohibitive approach, unlike the prescribing countries, and have passed various regulations to announce the ban on the trading of these cryptocurrencies, and finally, the third group are countries that do not have a clear prohibiting or prescribing approach. The current article, which is a descriptive-analytical method with the aim of "examining Iran's jurisprudential-legal approach in relation to virtual cryptocurrencies; Prescription or Prohibition" in writing comes to the conclusion that; Unfortunately, Iran's legal system is in the group of countries that do not have a specific approach, because they have not identified cryptocurrencies and have not provided a specific nature for it in the laws and regulations, or the provided regulations are very incomplete. Many cryptocurrency activities are being carried out even by government agencies. In Iran's legal system, cryptocurrencies are not considered money and are not among the currencies supported by the central bank, but they can be subject to legal regulations such as tax regulations as securities or goods.
کلیدواژهها English
