The article deals with the issues of individuals' bankruptcy institution, particular attention is paid to formation of the citizen-debtor's insolvency estate to meet the creditors' demands. The authors examine the possibility to include digital financial assets (cryptocurrency) into the insolvency estate of the individual-debtor and come to the conclusion that from a theoretical perspective there is no prohibition to include digital financial assets into the insolvency estate. At the same time the authors point out that Russian law doesn't have a special legal basis regulating cryptocurrency turnover: there are no legal definition and classification of digital financial assets in Russian law, the rules of cryptocurrency turnover in the Russian Federation are not formulated, there are no developed mechanisms of obtaining information on the individuals-debtors' possession of cryptocurrency to include it into insolvency estate for meeting the creditors' requirements. The article provides comprehensive analysis of legal regulation of cryptocurrency turnover in foreign countries, successful experience of the Republic of Belarus is also studied. The authors examine specifics of the most widespread world cryptocurrencies, such as Bitcoin, Etherium, Litecoin and peculiarities of cryptocurrency turnover in different countries. The necessity to legally regulate the turnover of digital financial assets is justified, as the volume of these assets' turnover is steadily increasing. The attribution of cryptocurrency turnover to the shadow economy brings new promising types of payment means beyond the legal sphere. As a result favorable conditions for illegal activities are created including legalization (laundering) of proceeds from crime and terrorism financing.
bankruptcy, individuals, insolvency estate, digital financial assets, cryptocurrency, bitcoin, mining
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