نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد معارف اسلامی و اقتصاد، دانشگاه امام صادق (ع)، تهران، ایران
2 دانشجوی کارشناسی ارشد حقوق عمومی، دانشکده معارف اسلامی و حقوق، دانشگاه امام صادق (ع)، تهران
3 دکتری علوم اقتصادی دانشکده معارف اسلامی و اقتصاد، دانشگاه امام صادق (ع)، تهران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Today, with the creation of communication and information technologies, we are witnessing the emergence of a new phenomenon called encryption (encrypted assets). Meanwhile, with the spread of cryptocurrencies, the monetary governance of governments and countries and the power to implement their monetary policies is declining, and in the new virtual monetary system, new actors have entered the equations of power sharing and balancing it among economic-political powers, especially the United States. One of the dominators of the international financial system is disturbed. Therefore, one of the important questions is how the United States has approached the opportunities and threats of this change in the financial system. This article tries to analyze the new structures of the virtual monetary and exchange rate system in the international economy by analytical-descriptive method, how to apply US monetary and tax policies, and the legal rules and regulations governing cryptocurrencies. The results show that the decentralized nature of cryptocurrencies has made legislation more difficult than other monetary issues, but in general, given the breadth and variety of cryptocurrencies, some cryptocurrencies are monetary and currency in nature and others are asset and capital in nature. Therefore, the five US government agencies are different in terms of cryptocurrencies for different purposes, and some agencies, such as the Office of Foreign Assets Control, have considered monetary and exchange rate laws for cryptocurrencies with the aim of sanctioning users. And others, such as the Internal Revenue Service, considered fiscal, financial, and asset-proportional rules and regulations for tax purposes
کلیدواژه‌ها [English]
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