Проблематика судової економічної експертизи криптовалют і нових фінансових інструментів

The article highlights the relevance and problematic issues of initiating judicial economic expertise of cryptocurrencies, its procedures and regulations. The novelty of the research is related to the rapid spread of modern financial products that can be used for various purposes (in particular, criminal or illegal). In general terms, the content of the main technological concepts in this field of knowledge (blockchain and cryptocurrency) is outlined, without understanding which it is impossible to formulate the basic concepts on which forensic economic expertise is based. The purpose of the study is to justify the need to establish a new subtype — forensic economic expertise of cryptocurrencies and new financial instruments, outline their main tasks and tools, and identify the obstacles that prevent the separation and formation of this type of expert research. To achieve the research objective, the main theoretical methods commonly used in this field of research were employed (formal-logical, normative, philosophical-legal, comparative-legal methods). It is emphasized that clarification and legislative regulation at the national and international levels require the determination of the legal status of cryptocurrencies and other modern financial instruments. The urgent need to develop a conceptual framework for a new field of knowledge, to define the main methodological approaches to conducting this type of research, as well as the content and features of the implementation of training programs for specialists in this field, is emphasized. The conclusions indicate that in the process of digital transformation of the economy, forensic economic examination of cryptocurrencies will become increasingly important for ensuring justice and protecting the economic interests of both the state and individual citizens.