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Title:
Zakonski okviri in davčna obravnava kriptovalut
Authors:
ID
Surladžioska, Irina
(Author)
ID
Taškar Beloglavec, Sabina
(Mentor)
More about this mentor...
ID
Jovanovič, Dušan
(Comentor)
Files:
VS_Surladzioska_Irina_2018.pdf
(824,60 KB)
MD5: B09EB756E04E4496F78D214568B2420A
PID:
20.500.12556/dkum/45c77abf-8be3-4126-a525-6e15ff642c42
Language:
Slovenian
Work type:
Diploma project paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Kriptovalute so vsak dan bolj prisoten trend tako po svetu kot v Sloveniji. Industrija se zelo hitro širi, zaradi svoje decentraliziranosti in anonimnosti pa so trgovci, kupci in posamezniki pri menjavah izpostavljeni številnim prevaram. Z vidika zagotavljanja varnosti, so se številne države že odločile za implementacijo kriptovalut v svojo zakonodajo in obdavčitev. V tem diplomskem projektu si bomo ogledali kako je k obdavčitvi in zakonskemu opredeljevanju pristopila slovenska vlada in 6 drugih načrtno izbranih držav, s sistemi, ki se medsebojno razlikujejo. Na koncu bomo naredili analizo in izluščili predloge za Slovenijo, po proučenih vzorih iz tujine. Ker so se kriptovalute in rudarjenje v Sloveniji močno razširilo in so se kriptovalute kot take izkazale za del finančnih instrumentov prihodnosti, so dokaj jasno razčlenili obdavčitev prihodkov od dejavnosti trgovanja in storitev menjave kriptovalut ter dejavnosti rudarjenja.
Keywords:
kriptovalute
,
Bitcoin
,
kripto žetoni
,
virtualna valuta
,
digitalna valuta
Place of publishing:
Maribor
Publisher:
[I. Surladžioska]
Year of publishing:
2018
PID:
20.500.12556/DKUM-71384
UDC:
336.74
COBISS.SI-ID:
13193244
NUK URN:
URN:SI:UM:DK:UHNRBYKN
Publication date in DKUM:
28.11.2018
Views:
1205
Downloads:
186
Metadata:
Categories:
EPF
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:
SURLADŽIOSKA, Irina, 2018,
Zakonski okviri in davčna obravnava kriptovalut
[online]. Bachelor’s thesis. Maribor : I. Surladžioska. [Accessed 16 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=71384
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Licences
License:
CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:
http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:
The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:
07.08.2018
Secondary language
Language:
English
Title:
Legal framework and tax tratment of cryptocurrencies
Abstract:
Cryptocurrencies are more present everyday in the world and in Slovenia. The industry of the crypto world is expanding rapidly. Because of it's decentralization and the anonymity of traders, customers and individuals are exposed to numerous frauds. In this graduation project we will look at how the Slovenian government and 6 other countries, with different regulations, are tackling this cryptocurrency problem. In the end we will make an analysis and draw our proposals for Slovenia, according to the studied examples from abroad. Since cryptocurrencies and mining in Slovenia have expanded widely and the cryptocurrencies have emerged as financial instruments of the future, the government has made a pretty clear picture about taxation of revenues from trading activities, services and mining cryptocurrencies.
Keywords:
cryptocurrency
,
Bitcoin
,
Crypto Coins
,
virtual currency
,
digital currency
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