Zakonski okviri in davčna obravnava kriptovalut

delo diplomskega projekta

Irina Surladžioska (Author), Sabina Taškar Beloglavec (Mentor), Dušan Jovanovič (Co-mentor)

Abstract

Kriptovalute so vsak dan bolj prisoten trend tako po svetu kot v Sloveniji. Industrija se zelo hitro širi, zaradi svoje decentraliziranosti in anonimnosti pa so trgovci, kupci in posamezniki pri menjavah izpostavljeni številnim prevaram. Z vidika zagotavljanja varnosti, so se številne države že odločile za implementacijo kriptovalut v svojo zakonodajo in obdavčitev. V tem diplomskem projektu si bomo ogledali kako je k obdavčitvi in zakonskemu opredeljevanju pristopila slovenska vlada in 6 drugih načrtno izbranih držav, s sistemi, ki se medsebojno razlikujejo. Na koncu bomo naredili analizo in izluščili predloge za Slovenijo, po proučenih vzorih iz tujine. Ker so se kriptovalute in rudarjenje v Sloveniji močno razširilo in so se kriptovalute kot take izkazale za del finančnih instrumentov prihodnosti, so dokaj jasno razčlenili obdavčitev prihodkov od dejavnosti trgovanja in storitev menjave kriptovalut ter dejavnosti rudarjenja.

Keywords

virtualne valute;digitalne valute;kriptovalute;zakonodaja;obdavčenje;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Surladžioska]
UDC:	336.74:336.22
COBISS:	13193244
Views:	717
Downloads:	149
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Legal framework and tax treatment of cryptocurrencies
Secondary abstract:	Cryptocurrencies are more present everyday in the world and in Slovenia. The industry of the crypto world is expanding rapidly. Because of it's decentralization and the anonymity of traders, customers and individuals are exposed to numerous frauds. In this graduation project we will look at how the Slovenian government and 6 other countries, with different regulations, are tackling this cryptocurrency problem. In the end we will make an analysis and draw our proposals for Slovenia, according to the studied examples from abroad. Since cryptocurrencies and mining in Slovenia have expanded widely and the cryptocurrencies have emerged as financial instruments of the future, the government has made a pretty clear picture about taxation of revenues from trading activities, services and mining cryptocurrencies.
Secondary keywords:	cryptocurrency;Bitcoin;Crypto Coins;virtual currency;digital currency;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	32 str.
ID:	10950448