DECENTRALISED AUTONOMOUS ORGANISATION AS A NEW ORGANISATIONAL AND LEGAL FORM OF A LEGAL ENTITY

Ivanov Lev Nikolaevich

The article studies the phenomenon of decentralised autonomous organisation (DAO, DAO) as a potential new organisational and legal form of an economic entity due to the development of digital technologies and the spread of distributed information systems. On the basis of the analysis of essential characteristics of DAO, such as decentralisation of management, absence of traditional bodies and legal personality, as well as the use of smart contracts and tokens, the inconsistency of its qualification within the existing forms of legal entities provided by the civil legislation of the Russian Federation is shown. The possibilities and limitations of applying to DAO structures of autonomous non-commercial organisation, general partnership and investment partnership are considered. The conclusion is made about the necessity of normative rethinking of DAO as sui generis digital form of corporate cooperation, with the development of a specialised legal regime or inclusion of DAO in the framework of legal experiment. The author emphasises that the effective integration of DAOs into the legal system requires a flexible and adaptive model of regulation, combining the technological features of DAOs with basic legal principles

Keywords:decentralised autonomous organisation, digitalisation, corporate law, blockchain, smart contracts, digital asset, legal personality, legal entity.