Odkrivanje in preprečevanje nezakonite uporabe virtualne denarne valute bitcoin

magistrska naloga

Lilijana Obreza (Avtor), Aleš Kobal (Mentor)

Povzetek

V magistrskem delu je obravnavana problematika odkrivanja in preprečevanja nezakonite uporabe virtualne denarne valute bitcoin. Bitcoin je prva decentralizirana virtualna valuta, ki je postala v svojem sedemletnem obstoju svetovno znana in razširjena. Sistem bitcoina, ki temelji na matematičnih algoritmih, se razlikuje od drugih denarnih valut predvsem po decentraliziranosti in anonimnosti. Ti dve lastnosti prinašata valuti nekaj prednosti, pa tudi slabosti. Kljub temu, da bitcoin izvaja funkcije plačilnega sredstva in plačilnega sistema, ni pravno definiran in ni reguliran s strani pristojnih institucij v deželah po svetu. Bitcoin spremlja specifična kriminaliteta v obliki kraje bitcoinov od pravnih ali fizičnih subjektov in kraje bitcoinov iz avtomatov. Kriminalci največ izrabljajo bitcoinov sistem zaradi njegove anonimnosti pri poslovanju za pranje denarja in davčne utaje. Poudarek dela je na opredelitvi orodij za odkrivanje in preprečevanje pranja denarja, ki jih je mogoče aplicirali tudi na odkrivanje drugih vrst nezakonite uporabe bitcoina, predvsem davčnimi utajami. Države po svetu se vedno bolj zavedajo problematike utaje davkov in pranja denarja. V ta namen skušajo s spremembami svojih zakonodaj, ustanavljanjem specializiranih skupin in mednarodnim sodelovanjem obseg kriminalitete zmanjšati. Težave pri tem jim povzročajo vedno novi načini, s katerimi kriminalci brišejo sledi za sabo. Banke se bitcoina izogibajo, ker je poslovanje z njim preveč negotovo. Anonimnost pri poslovanju in decentraliziranost sistema pa to kriptovaluto držita pri življenju.

Ključne besede

bitcoin;virtualna valuta;kriptovaluta;pranje denarja;davčna utaja;davčna oaza;prostovoljnost obdavčitve;magistrske naloge;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[L. Obreza Kadilnik]
UDK:	336.228.34(043.2)
COBISS:	5130795
Št. ogledov:	2651
Št. prenosov:	425
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	DETECTION AND PREVENTION OF UNLAWFUL USE OF VIRTUAL CURRENCY BITCOIN
Sekundarni povzetek:	This master's work outlines the issue of detection and prevention of unlawful use of virtual currency bitcoin. Bitcoin is the first decentralized virtual currency, which became well known and expanded worldwide in its seven years' existence. It bases on mathematical algorithms, and distinguishes from other currencies for its decentralized system and anonymity. These two characteristics bring some advantages and also disadvantages to the currency. Despite the fact that it performs the functions of a means of payment service it is has various or no definitions in jurisdictions of the countries in the world. The currency is accompanied by specific criminality in the form of thefts of bitcoins from private owners and companies, and thefts from bitcoin “cash machines”. Bitcoin system is for its anonymity at money transfers mostly abused with money laundering and tax evasion. The focus of the work is on determining detection and prevention tools of money laundering that can be also used for detection of other types of illegal use of bitcoin, especially tax evasion. Countries worldwide are more and more aware of money laundering and tax evasion issue. They are trying to decrease the level of these criminal activities by changing their legislations, founding specialized teams and international cooperation. In their efforts they face with innovations by which criminals remove trails behind their deeds. Banks avoid bitcoin, because it is too unsecure for them. On the other hand, anonymity at working with bitcoin, and decentralized bitcoin system keep this cryptocurrency alive.
Sekundarne ključne besede:	bitcoin;virtual currency;cryptocurrency;money laundering;tax evasion;tax haven;voluntary taxation;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	136 str.
ID:	9129610