magistrska naloga
Sabina Kramberger (Author), Bojan Škof (Mentor)

Abstract

Zadnja leta se beleži povečano število uporabnikov virtualnih svetov, kar je sprožilo pojav virtualnih denarnih valut, ki so zaradi številnih prednosti iz leta v leto bolj priljubljene. Magistrska naloga se osredotoča predvsem na davčnopravno obravnavo virtualnih denarnih valut, ki spadajo v skupino virtualnih denarnih valut z dvosmernim tokom. Poudarek je na virtualni denarni valuti bitcoin, ki je trenutno najbolj priljubljen predstavnik le-teh. Bitcoin se je pojavil leta 2009 in je prva decentralizirana virtualna denarna valuta, ki je utemeljena na vrstniški P2P-tehnologiji in katere transakcije ne potrebujejo potrditve tretje strani (na primer tradicionalnih finančnih institucij). Ključne značilnosti sistema Bitcoin so neposredno poslovanje, prikrita identiteta kupcev in prodajalcev bitcoinov ter beleženje vseh transakcij v glavni knjigi “blockchain”. Poslovanje z virtualno denarno valuto bitcoin, ki temelji na decentraliziranosti in psevdonimnosti transakcij, v strokovni in širši javnosti sproža vrsto pravnih vprašanj, povezanih z vplivom na monetarno politiko, zaščitenostjo uporabnikov, novimi možnostmi izogibanja davčnih obveznosti in s pranjem denarja. Magistrska naloga analizira ključna vprašanja, ki jih sproža pojav virtualnih denarnih valut, kot so umestitev le-teh v obstoječe davčnopravne okvire. Virtualne denarne valute so pomemben predstavnik digitalne ekonomije. Drugo poglavje magistrske naloge je tako namenjeno pregledu osnovnih značilnosti digitalne ekonomije, predstavitvi ekonomskih značilnosti, ki vplivajo na presojo obdavčitve digitalne ekonomije, ter pregledu mednarodnih ukrepov za učinkovito obdavčitev digitalne ekonomije in zmanjševanje davčnih utaj. Tretje poglavje je namenjeno analizi tehničnega in ekonomskega vidika bitcoina. Bitcoin ponuja številne prednosti pred tradicionalnimi plačilnimi sistemi, kljub temu pa ga še zmeraj spremljajo številne pomanjkljivosti, ki mu preprečujejo širšo množično uporabo. Osrednji del naloge je namenjen analizi davčnih posledic fizičnih oseb, ki poslujejo z virtualnimi denarnimi valutami v izbranih jurisdikcijah, in sicer v Republiki Sloveniji, Veliki Britaniji, Nemčiji in Združenih državah Amerike. Osrednji del naloge odgovori na vprašanje umestitve virtualnih denarnih valut v obstoječe davčnopravne okvire. Pojav virtualnih denarnih valut je sprožil pravne nejasnosti in pravno praznino na tem področju, med drugim pa še pravne prepreke za učinkovito obdavčitev dohodkov iz poslovanja z virtualnimi denarnimi valutami. V zvezi s tem so v magistrski nalogi predlagane rešitve in podani primeri dobrih davčnih praks po svetu. V zadnjem delu naloge je podana analiza ključnih karakteristik davčnih oaz, ki jih lahko apliciramo na virtualne denarne valute, ter pregled davčnih goljufij, ki jih omogoča sistem virtualnih denarnih valut. Virtualne denarne valute so še zmeraj v razvoju in ponujajo številne poslovne priložnosti, zato bi morali pravni instrumenti, ki se navezujejo nanje, težiti k določeni stopnji prožnosti in prilagodljivosti spreminjajočim se okoliščinam. Ključnega pomena so ustrezne regulative, ki ne bodo zajezile gospodarskega razvoja družbe, temveč ga bodo spodbudile.

Keywords

davčno pravo;virtualne denarne valute;bitcoin;digitalna ekonomija;obdavčitev digitalne ekonomije;obdavčitev poslovanja z virtualnimi denarnimi valutami;obdavčitev bitcoina;FINTEK;decentraliziranost;glavna knjiga;blockchain;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [S. Kramberger]
UDC: 336.22(043.3)
COBISS: 5175083 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Tax aspects of virtual currencies, with an emphasis on bitcoin
Secondary abstract: Evidence shows an increase in the number of users of virtual worlds that has resulted in the increase of virtual currencies, which are becoming more and more popular among people due to their numerous advantages. Master`s thesis focuses primarily on the tax and law treatment of virtual currencies, belonging to the group of virtual currency schemes with bidirectional flow. The Emphasis is on bitcoin, a virtual currency, which has become the most popular among such currencies. Bitcoin has appeared in 2009 and is the first decentralized virtual currency which is based on a P2P (peer-to-peer) technology, and for which transactions do not require any approval from a third party (for example, from any traditional financial institutions). Bitcoin`s key features are direct transactions, hidden identity of buyers as well as bitcoin sellers and also the logging of the transactions in the main book called »blockchain«. Operating with bitcoin, a virtual currency that is based on decentralized and pseudonymous transactions, has risen numerous questions related to the influence on monetary policy, protection of users, new possibilities of avoiding taxes and money laundering. Master`s thesis analyses the key issues raised by the emergence of virtual currencies, such as the placement of these currencies in the existing tax and law frameworks. Virtual currencies are an important representative of the digital economy. The second part of master`s thesis is intended to give an overview of the basic features of the digital economy, to present economic characteristics affecting the assessment of the taxation of the digital economy and also to review the international measures for the effective taxation of the digital economy and reductions of tax evasion. The third chapter is intended to analyse the technical and economic point of view of the bitcoin. Bitcoin offers numerous advantages in comparison with the traditional paying systems, but is still accompanied by a number of shortcomings, which prevent the bitcoin to be used by a wider range of people. The middle part of the thesis deals with the analysis of the tax implications of natural persons who operate with virtual currencies in the selected jurisdictions, namely in the Republic of Slovenia, the Great Britain, Germany and the United States. The central part of the thesis answers to the question of the placement of virtual currencies in the existing tax and law frameworks. The emergence of virtual currencies has triggered legal ambiguities and legal vacuum in this field, and among other, legal barriers for an effective taxation of income from operations with virtual currencies. In this respect, master thesis proposes solutions which are provided with examples of good tax practices around the world. In the last part of the master`s thesis there is an analysis of key characteristics of tax heaven, which can be applied to virtual currencies and a review of tax evasions which are enabled by the system of virtual currencies. Virtual currencies are still developing and can provide numerous business opportunities. For this reason legal instruments relating to them, should strive for a certain level of flexibility in adaptability in this ever changing circumstances. Relevant regulations which will not stem the economic development but will stimulate it, are essential.
Secondary keywords: tax law;virtual currencies;bitcoin;digital economy;taxation of the digital economy;taxation of operations with virtual currencies;taxation of bitcoin;FINTECH;decentralisation;blockchain;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 146 str.
ID: 9157071