Davčni vidiki trgovanja s kriptovalutami

delo diplomskega projekta

Ines Zorec (Avtor), Dušan Jovanovič (Mentor)

Povzetek

Uporaba kriptovalut sčasoma postaja vedno bolj aktualna in vedno več ljudi se s tem ukvarja, saj je to nekakšne vrste denar prihodnosti. Področje ni enostavno in če želimo uspešno poslovati, se moramo v to področje poglobiti in ga osvojiti. Glede regulative, je v Sloveniji še veliko odprtih vprašanj, vendar se to področje aktivno razvija. V diplomski nalogi sem na začetku predstavila splošne značilnosti kriptovalut, njihov razvoj, način pridobivanja, prednosti in slabosti. Naredila sem primerjavo med menjalnicami oz. borzami kriptovalut in preverila, ali so pristojbine za nakup in prodajo kriptovalut na vseh menjalnicah enake ali jih lahko vsaka menjalnica samostojno določi. Nadalje sem se posvetila predvsem davčni obravnavi kriptovalut. Podrobneje sem predelala davčni vidik v Sloveniji in nato preučila, kako so se z davčnimi problemi srečevale še druge države. Poglobila sem se v davčno obravnavo Nemčije, Avstralije in ZDA ter nato primerjala, če se davki med državami bistveno razlikujejo ali so po večini obravnavane enako. Preučila in predstavila sem tudi računovodsko obravnavo kriptovalut. Ker kriptovalute še niso natančno opredeljene pod kakšno sredstvo jih je potrebno uvrstiti, je tudi na tem področju še kar nekaj zmede. Najpomembneje je, da so izračuni in izkazi skladni s Slovenskimi računovodskimi standardi (SRS) in Mednarodnimi standardi računovodskega poročanja (MSRP).

Ključne besede

kriptovalute;blockchain;borze;obdavčenje;računovodski vidik;mednarodne primerjave;Slovenija;ZDA;Nemčija;Avstralija;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2019
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[I. Zorec]
UDK:	336.74:336.2
COBISS:	13274908
Št. ogledov:	1046
Št. prenosov:	134
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Tax aspects of trading with crypto currencies
Sekundarni povzetek:	The use of cryptowatts is becoming more and more current over time, and more and more people are dealing with it, since this is some sort of money for the future. The field is not easy and if we want to do business successfully, we have to deepen and win this area. Regarding regulation, there are still many open issues in Slovenia, but this area is also actively developing. In the diploma thesis I presented the general characteristics of cryptoworks, their development, the way of obtaining, the advantages and disadvantages. I made a comparison between exchange offices and exchanges of crypts and checked whether the fees for buying and selling crypto-currency in all exchange offices were the same, or each exchange can be independently determined. In addition, I focused mainly on cryptowatch treatment. I further refined the tax aspect in Slovenia and then examined how other countries faced tax problems. I went deeper into the tax treatment of Germany, Australia and the US and then compared if taxes between countries differ significantly or are treated in the same way in the majority. I studied and presented the accounting treatment of crypts. Since cryptools are not yet precisely defined under what means they need to be classified, there is still some confusion in this field. Most importantly, the calculations and statements are in accordance with Slovenian Accounting Standards (SRS) and International Financial Reporting Standards (IFRS).
Sekundarne ključne besede:	Cryptoworks;blockchain;exchange offices or exchanges;fees;taxation of cryptowatch;posting of crypts;...;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Delo diplomskega projekta/projektno delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	II, 31 str.
ID:	10993472