Manuel Herminio Ibarra Trujillo
The objective of this research article is to determine the importance of the regulation of cryptocurrencies in Peru, since it is currently presented as a new form of digital currency at a global level, as well as to know what would be the impact of its regulation on our legal system, and what could be the legal treatment that should be granted in order to protect users and the State. The applied methodology is of qualitative approach, basic type, phenomenological design and descriptive level. Regarding the results, an interview was conducted with specialists and scientific articles selected from Latin American and European sources were analyzed according to the databases that were consulted, such as Scopus and WoS, with publications no older than 5 years from 2018 to 2022, as well as documents issued by national institutions related to the financial and tax system. In conclusion, it is determined that there are important elements oriented to the benefits of the regulation of cryptocurrencies in our legal system.
Pág 883-890, 29 Jun