magistrsko delo
Karin Ivančič (Author), Aljoša Dežman (Mentor)

Abstract

Iz leta v leto digitalne valute pridobivajo svojo prepoznavnost. Digitalizacija in napredek sta nam prinesla nove oblike digitalnih valut. Poslovanje z njimi je postalo preprosto in dostopno vsakemu posamezniku, ki ima na voljo računalnik. Torej zanimanje za tovrstno dejavnost pri nas in v svetu raste. V magistrskem delu bom opisala splošne značilnosti digitalnih valut ter njihov razvoj. Seveda pa se tehnologija razvija veliko hitreje kot sam davčni sistem v Sloveniji. Posledica tega so številne nejasnosti na tem področju in tako imenovane »luknje v zakonu«, ki jih bomo predstavili in opozorili na dotično problematiko. Bistvo dela je strniti in opisati celotno davčno področje digitalnih valut, ga predstaviti, opozoriti na pomanjkljivosti ter ga na koncu primerjati s sistemom v Nemčiji in ZDA. Novost na tem področju so tudi digitalne bančne kartice, ki pa so prinesle prednosti in pomanjkljivosti. Svet kriptovalut je za marsikaterega uporabnika, izziv, za davčne organe pa morebiten zapleten sistem. Soočamo se s številnimi davčnimi utajami in špekulacijami, ki pa jih že vedno podpirajo določene države, tako imenovane davčne oaze. Digitalne valute so nam prinesle nemalo prednosti, ki so se izkazale kot koristne v času, v katerem živimo. Vprašanje pa je, ali bo naša zakonodaja lahko sledila hitremu trendu razvoja in spremembam. Ali pa bodo preprosto digitalne valute zavladale in odvzele nadzor državnih organov in bank.

Keywords

digitalna valuta;problematika digitalnih valut;davčni sistem v Sloveniji;pravna ureditev digitalnih valut;davčna utaja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: EVRO-PF - European Faculty of Law, Nova Gorica
Publisher: [K. Ivančič]
UDC: 347.73(043.2)
COBISS: 91420419 Link will open in a new window
Views: 8
Downloads: 1
Average score: 0 (0 votes)
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Other data

Secondary language: English
Secondary abstract: The digital currencies have been gaining on visibility for many years now. Digitization and progress have brought new forms of digital currencies. Doing business with them has become easy and accessible to any individual who has a computer at their disposal. The interest in this type of activity grows both locally and globally. The master's thesis describes the general characteristics of digital currencies and their development. In Slovenia, the technology is, of course, developing at a much faster pace than the tax system. This results in many ambiguities in this area, as well as the so-called "legal loopholes", which are presented here with special focus placed on the respective issues. The essence of my work was to summarize, describe and present the entire field of digital currencies taxation, point out the shortcomings, and finally, compare it with the system that is in place in Germany and the USA respectively. Digital bank cards are just one of the many novelties in the field, which have brought both advantages and disadvantages. The world of cryptocurrencies is a challenge for many users and a potentially complex system for tax authorities. There are a number of tax evasions and speculations, which are already supported by certain countries – the socalled “tax havens”. Nevertheless, the digital currencies have brought quite a few benefits that have proven useful during these times that we live in. The question here, however, is whether our legislation will be able to follow the rapid trend of changes and development or will digital currencies dominate and take control from government agencies and banks.
Type (COBISS): Master's thesis/paper
Thesis comment: Evropska pravna fak.
Source comment: Mag. delo 2. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 29. 12. 2021;
Pages: 1 spletni vir (1 datoteka PDF (62 str.))
ID: 14092796