20.500.12556/DKUM-79947 Davčno-Pravna ureditev kriptovalut Tax and legal regulation of cryptocurrencies Kriptovalute so popularna tema, za katero še zdaj nimamo vseh odgovorov glede na njihovo davčno-pravno ureditev tako v Sloveniji kot drugje po svetu. Pomanjkanje enotne definicije kriptovalut državam oteži umestitev kriptovalut v njihovo obstoječo zakonodajo in posledično njihovo davčno obravnavo. Države so tako prepuščene same sebi, da uspešno obdavčijo dobičke iz kriptovalut. Nekatere države se zgledujejo po drugih, naprednejših državah in tako samo prenesejo njihovo obravnavo v svojo zakonodajo. Imamo pa tudi države, ki so se lotile davčne obravnave kriptovalut na svoj način. Ena izmed teh držav je tudi Slovenija. Tako imamo v praksi različne davčno-pravne ureditve kriptovalut v državah, ki so posledično zanimive za medsebojno primerjavo. Mi smo te primerjave v delu tudi predstavili. Cryptocurrencies are a popular topic, for which we still do not have all the answers regarding their tax and legal regulation both in Slovenia and elsewhere in the world. The lack of a uniform definition of cryptocurrencies makes it difficult for countries to incorporate cryptocurrencies into their existing legislation and, consequently, their tax treatment. Countries are thus left to their own devices to successfully tax profits from cryptocurrencies. Some countries are inspired by other, more advanced countries, and so only transpose their treatment into their legislation. But we also have countries that have approached the tax treatment of cryptocurrencies in their way. Slovenia is also one of these countries. Thus, in practice, we have different tax and legal regulations of cryptocurrencies in countries, which are consequently interesting for mutual comparison. We have conducted such comparison in our diploma work aswell. kriptovalute davčna obravnava kriptovalut pravna ureditev kriptovalut izboljšave davčno-pravne ureditve kriptovalut v RS. cryptocurrencies tax treatment of cryptocurrencies legal regulation of cryptocurrencies improvements in the tax and legal regulation of cryptocurrencies in Slovenia true true false A. Petrovič Slovenski jezik Angleški jezik Diplomsko delo/naloga 2021-08-24 11:37:07 2021-11-08 14:15:25 2022-08-09 22:16:54 0000-00-00 00:00:00 2021 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.74:336.22 83982339 UN_Petrovic_Aljaz_2021.pdf UN_Petrovic_Aljaz_2021.pdf 1 C6E6C0CBA515A380A6D193E30A0DB6EE b52cca830c29624119de51ce0c17f3410be4711d7768f402e8d996153a98866d 51af121c-0fa7-11ec-b934-00155d581298 20.500.12556/dkum/4a10aae7-2cd0-4800-8f6e-219c8b757548 https://dk.um.si/Dokument.php?lang=slv&id=153248 Ekonomsko-poslovna fakulteta 0 0 0