Primerjava obdavčitve kriptovalut med izbranimi državami

delo diplomskega projekta

Sara Novak (Avtor), Sabina Taškar Beloglavec (Mentor), Daniel Zdolšek (Komentor)

Povzetek

Naša družba se z leti razvija, zato sčasoma ustvarja nove valute, med njimi so najnovejše kriptovalute. Nekateri so se z njimi že dobro spoznali in z njimi že upravljajo, drugi pa se z njimi komaj spoznavajo. Če imamo opravka s kriptovalutami moramo, biti pozorni tudi na njihovo obdavčitev. V delu diplomskega projekta je bila glavna tema opredelitev kriptovalut in njihova obdavčitev. Prav tako je bil tudi to glavni cilj naloge. Osredotočili smo se na štiri države, in sicer na Slovenijo, Avstrijo, Nemčijo in Švico. Namen naloge je bil spoznati vsako državo posebej, kako obravnava kriptovalute z davčnega vidika ter jih nato v tabelah med seboj primerjati. Najprej smo zbrali in analizirali podatke, ter jih razvrstili po državah. Nato pa smo jih pretvorili v celoto po posameznih državah. Delo diplomskega projekta je sestavljeno iz dveh delov. V prvem delu opredelimo in predstavimo delovanje kriptovalut in njihovo obdavčitev, v drugem delu pa analiziramo primerjavo obdavčitve kriptovalut v izbranih državah. Pri analizi smo se omejili na štiri države. Ugotovili smo, da ima vsaka od obravnavanih držav drugače zavedene kriptovalute, prav tako se razlikuje tudi njihova stopnja obdavčitve. Slovenija ima kriptovalute obravnavane kot virtualne valute, Avstrija in Nemčija pa kot neopredmeteno sredstvo. V Švici ima vsak kanton drugače obravnavane kriptovalute: kot plačilno sredstvo ali kapitalske naložbe, večinoma pa so kriptovalute predmet davka od premoženja. V Sloveniji in Švici transakcije s kriptovalutami niso obdavčene, so pa predmet dohodnine. V Avstriji in Nemčiji pa so transakcije, ki jih lastnik opravi v enem letu, obdavčene. Razen, če jih ima v lasti več kot eno leto. Takrat se imetnik izogne obdavčitvi. Obdavčitvi se izogne tudi takrat, kadar znesek v Avstriji ne presega 440 € in v Nemčiji 600 €.V raziskavi smo preučili le en del področja kriptovalut, saj je tema zelo obsežna. Predstavljene so tudi možnosti za nadaljnje raziskovanje na temo kriptovalut.

Ključne besede

kriptovalute;obdavčitev;zakonodaja;mednarodne primerjave;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2020
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[S. Novak]
UDK:	336.74:336.22
COBISS:	33378563
Št. ogledov:	748
Št. prenosov:	137
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Comparison of cryptocurrency taxation between selected countries
Sekundarni povzetek:	Our society has evolved over the years, so over time it creates new currencies, among them the latest cryptocurrencies. Some have already gotten to know and manage them well, and some are barely getting to know them. If we are dealing with cryptocurrencies, we must also pay attention to their taxation. In the part of the diploma project, the main topic was the definition of cryptocurrencies and their taxation. This was also the main goal of the task. We focused on four countries, namely Slovenia, Austria, Germany and Switzerland. The purpose of the task was to get to know each country individually how to treat cryptocurrencies from a tax point of view and then compare them in tables. We first collected and analysed data, and sorted by country. We then converted them into a whole by country. The work of the diploma project consists of two parts. In the first part we define and present the operation of cryptocurrencies and their taxation, and in the second part we analyse the comparison of cryptocurrency taxation in selected countries. In the analysis, we limited ourselves to four countries. We found that each of the countries in question has differently misled cryptocurrencies, and their level of taxation also differs. Slovenia treats cryptocurrencies as virtual currencies, while Austria and Germany treat them as intangible assets. In Switzerland, each canton has cryptocurrencies treated differently as a means of payment, capital investments, and most cryptocurrencies are subject to property tax. In Slovenia and Switzerland, transactions with cryptocurrencies are not taxed, but are subject to personal income tax. In Austria and Germany, however, transactions carried out by the owner in one year are taxed. Unless if he has owned them for more than one year. Then the holder avoids taxation. Taxation is also avoided when the amount does not exceed € 440 in Austria and € 600 in Germany. In the research, we examined only one part of the field of cryptocurrencies, as the topic is very extensive. Possibilities for further research on the topic of cryptocurrencies are also presented.
Sekundarne ključne besede:	cryptocurrency;taxation;comparison;legislation;
Vrsta dela (COBISS):	Delo diplomskega projekta/projektno delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	30 str.
ID:	11989190