Theoretical fundamentals and practical aspects of the implementation and use of digital money

The study is devoted to the analysis of practice using certain types digital money and substantiation theoretical foundations mechanisms use central banks. It determined that process digitization money, which based on new algorithms, data channels, information sources, evaluation decision criteria, a stage in development banking payment systems, banks, national monetary systems and, general, entire financial system world. shortcomings cryptocurrencies, peculiarities functioning unregulated markets arise from their are described, risks cryptocurrencies may pose identified. Calculations were made close correlation was found between value NASDAQ 100 stock index price bitcoin. Based essence organizational technical approaches design, production use, objectivity introduction proved, advantages disadvantages form transition private proposed. main problems hinder by banks identified characterized. has been proved basis country's sovereignty an important tool for implementing economic social policy. substantiated will contribute transformation fiscal tax policy implementation mechanisms, monitoring system, transmission significant changes structure functions commercial strengthen role fintech companies markets.