Davčni vidiki kriptovalut

diplomsko delo

Klara Fornezzi (Avtor), Bojan Škof (Mentor)

Povzetek

Tema te diplomske naloge so davčni vidiki kriptovalut. V nalogi je najprej opisano, kaj so kriptovalute in kako je glede njihove obdavčitve in regulacije v Sloveniji in Evropski uniji. Nato sledi davčna obravnava poslovanja z virtualnimi valutami po Zakonu o dohodnini, Zakonu o davku od dohodkov pravnih oseb in Zakonu o davku na dodano vrednost ter Zakonu o davku na finančne storitve. Virtualne valute so postale v zadnjem času zelo priljubljene. Vse več posameznikov v njih vidi veliko investicijsko priložnost. Nekateri se z njimi ukvarjajo profesionalno, zopet drugi zgolj ljubiteljsko. S kriptovalutami lahko služimo na tri načine. Prvi je ta, da z njimi trgujemo, drugi, da z njimi rudarimo in tretji, da prejemamo plačilo v kriptovalutah. Obdavčitev je odvisna od vrste davčnega zavezanca in oblike pridobivanja dohodka. Pri virtualnih valutah gre večinoma za naložbe fizičnih oseb, ki niso obdavčene. V Sloveniji še nimamo zakonodaje, ki bi celovito urejala virtualne valute in njihovo davčno obravnavo. Finančna uprava Republike Slovenije (FURS) je podala nekatera pojasnila v zvezi z njimi.

Ključne besede

kriptovalute;virtualne valute;Bitcoin;obdavčitev;regulacija;dohodek;menjava valut;provizija;DDV;diplomska dela;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2018
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[K. Fornezzi]
UDK:	336.74:336.22(043.3)
COBISS:	5676587
Št. ogledov:	1338
Št. prenosov:	266
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Tax aspects of cryptocurrencies
Sekundarni povzetek:	Topic of this diploma are tax aspects of cryptocurrencies. The diploma first describes what cryptocurrencies are and how it is about their taxation and regulation in Slovenia and in European Union. Then follows a tax discussion of business with virtual currencies by the Income Tax Act, Corporate Income Tax Act, Value Added Tax Act and Financial Services Tax Act. Recently virtual currencies have become very popular. More and more individuals see in them a great investment opportunity. Some of them are professionally involved, and others are merely amateur. We can earn with cryptocurrencies in three ways. The first is to trade with them, second is that we miner with them, and the third is that we receive payment in cryptocurrencies. Taxation depends on the type of taxpayer and the form of earning income. For virtual currencies, it is mainly for investments by natural persons who are not taxed. In Slovenia we still do not have legislation that would fully regulate virtual currencies and their tax discussion. The Financial Administration of Republic of Slovenia (FURS) has provided some clarifications in relation to them.
Sekundarne ključne besede:	Cryptocurrencies;virtual currency;Bitcoin;taxation;regulation;income;currency exchange;provision;value-added tax.;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	42 f.
ID:	10960781