Significant changes in the world connected with the introduction of digital technologies, which have led to the development of the economy with new financial instruments, raised the issue of thesubject under consideration. The author analyses the new forms of economic development that allow to expand the range of criminal law effect on persons committing economic crimes in the field of crediting. The mechanism for restoring violated rights, which are considered possible within the framework of the current legislation, is strategically important. The legislative initiatives related to proposals of cryptocurrency legalising have increased in recent years, being a current trend of the existing society development. At the state level, a search for the new ways to maintain business activity and to prevent illegal acts committed in this sphere is being made. Due to the fact that a lot of norms of criminal legislation intended to protect objects of economic activity are of a blanket nature, clarifying the meaning of their features is impossible without referring to civil legislation. Civil regulation is the basis of the economic sector. A new conceptual system is pointed out; it improves the possibility of cryptocurrency turnover, but does not fully regulate it. By analysing the current legislation, the author tries to assess the value of cryptocurrency, digital rights and other property in order to determine the maliciousness of evading accounts payable. Subsequently, the author gives his opinion on the prospect of providing the officers of the enforcement agencies of the Russian Federation with the opportunity to expand the interpretation of the norms of criminal legislation including liability for maliciousness of evading accounts payable (Article 177 of the Criminal Code of the Russian Federation).