The textbook examines the main aspects of digital currencies from the standpoint of money theory. Special attention is paid to the specifics of the regulatory regulation of the activities of economic entities related to the creation and circulation of digital currencies in various countries. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying in the fields of Economics, Finance and Credit, and Financial Markets. It may be useful for practitioners working in the financial sector.