20.500.12556/DKUM-78568 Obdavčitev trgovanja ter ostalih oblik ustvarjanja dohodka s kriptovalutami magistrsko delo The taxation of trading and other forms of generating income with cryptocurrencies Tradicionalne metode obdavčitve teh dohodkov zmeraj niso več primerne, tako da sem se odločil skozi magistrsko delo prikazati, na kak način se je s tem problemom soočila predvsem Republika Slovenija. Gre za eno novejših davčnih problematik, saj sama možnost trgovanja v 24-urnem, 7 dni na teden trajajočem trgu prinaša nove izzive za učinkovito in pošteno davčno regulacijo. Visoka volatilnost kriptovalutnega trga prinaša možnost trgovalcu, da v kratkem času izvede večje število nakupov in prodaj, kar hkrati pomeni težave za finančni organ, da bi kriptovalute ustrezno prilagodila v že obstoječo, tradicionalno davčno zakonodajo. Namen magistrske naloge je bil raziskati in predstaviti, kako poteka obdavčitev različnih oblik ustvarjanja dohodka s kriptovalutami. Magistrsko delo je primarno osredotočeno na Bitcoin kot osrednjo figuro tehnologije veriženja blokov. Zaradi popolnejšega pregleda sem skozi osnove tehnologije veriženja blokov prikazal pomen te tehnologije, kakšne prednosti in slabosti prinaša v moderno računalniško, finančno in davčno dobo. Nadalje je prikazano kako, za koga in kdaj se je slovenski davčni organ - FURS odločil obdavčiti trgovanje, rudarjenje ter ostale načine pridobivanja dohodka s kriptovalutami. Primerjalno je prikazana tudi davčna ureditev kriptovalut v ZDA, v Nemčiji, na Hrvaškem ter še nekaterih drugih državah. Traditional methods of taxation of these incomes are not always appropriate, so I decided to show through my master's thesis how mainly the Republic of Slovenia faced this problem. This is one of the newer tax issues, as the very possibility of trading in a 24-hour, 7-day-a-week market brings new challenges for efficient and fair tax regulation. The high volatility of the cryptocurrency market gives the trader the opportunity to make a large number of purchases and sales in a short time, which at the same time means difficulties for the financial authority to properly adapt cryptocurrencies to existing, traditional tax legislation. The purpose of the master's thesis was to explore and present how the taxation of various forms of generating income with cryptocurrencies. The master’s thesis focuses primarily on Bitcoin as a central figure in blockchain technology. For a more complete overview, I have shown the importance of this technology through the basics of blockchain technology, what advantages and disadvantages it brings to the modern computer, financial and tax era. Furthermore, it is shown how, for whom and when the Slovenian tax authority - FURS decided to tax trading, mining and other ways of obtaining income with cryptocurrencies. The tax regulation of cryptocurrencies in the USA, Germany, Croatia and some other countries are also shown in comparison. Kriptovalute Bitcoin Ethereum davki trgovanje dobiček izguba rudarjenje. Cryptocurrency Bitcoin Ethereum taxes trading profit loss mining. true true false [G. Holderjan] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-01-17 16:59:06 2021-10-11 11:18:31 2022-08-09 19:14:02 2021-01-18 03:22:45 2021 0 Maribor 0 Maribor 96 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:004(043.3) 79947267 URN:SI:UM:DK:TZSMNYBJ MAG_Holderjan_Gianluca_2021.pdf MAG_Holderjan_Gianluca_2021.pdf 1 8281C5A95C28AC93B158BA0D2F72470A 98f7e98a4325a193957549e9732bb6084cfb564281d00b08ee922d9569bac75a 6b34fe6d-1931-11ec-82a9-00155d581298 20.500.12556/dkum/4dbbdee9-043c-471b-aa11-3df9a9be860e https://dk.um.si/Dokument.php?lang=slv&id=154144 Pravna fakulteta 0 0 0