The paper analyzes main approaches to the legal regulation of the digital ruble. The authors examine in detail the history and reasons for the introduction of digital currencies of central banks, the features of digital currencies of central banks, the features of the digital ruble as an object of civil law regulation. The paper concludes that the full-scale use of the digital ruble will depend not only on the formal indication of the digital ruble as a legally recognized method of fulfilling a civil obligation, but also on the recognition and provision of an actual possibility of using the digital ruble as a means of fulfilling public legal obligations, primarily obligations arising from tax relations. Such recognition will require amendments to the budget and tax legislation, as well as changes in the operation mode of the Federal Treasury of the Russian Federation. The question of how disputes and disagreements between the participants of relations arising in connection with the introduction of the digital ruble will be resolved requires careful consideration.
Rozhdestvenskaya et al. (Thu,) studied this question.