wallet

Cryptocurrency is a unique type of digital payment. It is used to online pay for goods and services, just like money is becoming mainstream today. In today's world, cryptocurrencies are a powerful and at least new technology with a long history in the world for our dear country Iran, which can be used in various programs with great efficiency in many issues of society, including economy, education, production and most importantly, the prosecution of security crimes in the field of crimes. Organized intelligence and cyber structure at a reasonable cost and be implemented on a large scale. So far, many researches have been presented on the topic of cryptocurrencies; But now many profiteers in the technological field in the world use cryptocurrencies as a tool for spending and hiding their security violations and intelligence penetration in various fields.

The current research has evaluated previous articles in different dimensions by using the meta-analysis method and emphasizing the use of digital currencies and their applications. The statistical population includes all the researches conducted from 2016 to the end of 2022 in the field of the subject under study. Through targeted sampling, 7 researches (research and promotional articles) related to the subject were selected through the scientific database and were examined based on different criteria.

This technological progress in the field of digital currencies affects many areas, including cyber security crimes such as intelligence infiltration, goods smuggling, drug trafficking, arms trafficking, human trafficking, human body organ trafficking, medicine, etc. . Unfortunately, according to the objective evidence as well as the research findings of our beloved country, Iran has become one of the contaminated countries and used by profiteers and criminals in the field of cryptocurrencies due to lack of proper infrastructure to manage and supervise the field of digital currencies.

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