20.500.12556/DKUM-85606 Obdavčitev kriptovalut in NFT-jev v državah Evropske unije in v ZDA Taxation of cryptocurrencies and NFTs in the European Union countries and the USA Kriptovalute in NFT-ji so v zadnjih letih postale zelo popularna tema, vendar pa še njihova definicija ni povsem enotna, kar pa nam predstavlja težave glede pravno-davčne ureditve le-teh. Na težave pa ni naletela samo Slovenija, v diplomskem delu lahko vidimo, da se tudi države kot so Estonija, Nemčija in ZDA na tem področju še lovijo. Ker države nimajo enotne definicije kaj so kriptovalute in kaj NFT-ji so tako prepuščene same sebi pri obdavčitvi dobička iz trgovanja/rudarjenja z njimi. Vsaka država se je torej lotila pravno-davčne obravnave na svoj način, vendar pa lahko kljub temu pri nekaterih opazimo nekaj podobnosti zato so zanimive za medsebojno primerjavo. Diplomsko delo smo začeli s predstavitvijo kriptovalut, določili smo njeno enotno definicijo ter predstavili kako te delujejo. Nadaljevali smo s predstavitvijo NFT-jev, katerim so prav tako določili enotno definicijo in predstavili kako delujejo. Pogledali smo si kako so se pravno-davčne ureditve lotile Slovenija, Nemčija, Estonija in pa ZDA. Pripravili smo tudi primerjavo pravno-davčne ureditve RS z ostalimi tremi državami. Cryptocurrencies and NFTs have become a very popular topic in recent years, but theit definition is not yet completely uniform, which presents us with problems regarding their legal and tax regulation. However, it was not only Slovenia that encountered problems, in the thesis we can see that even countries such as Estonia, Germany and the USA are still catching up in this area. Since countries do not have a uniform definition of what cryptocurrencies are and what NFTs are, they are left to their own devices what it comes to taxing profits from trading/mining them. Therefore, each country tackled legal and tax treatment in its own way, but we can still see some similarities in samo of them, which is why the are interestinf for mutual comparison. We started the thesis with a presentation of cryptocurrencies, we determined its single definition and presented how they work. We continued with the presentation of NFTs, which were also given a uniform definition and presented how thay work. We looked at how Slovenia, Germany, Estonia and the USA tackled legal and tax regulations. We have also prepared a comparison of the legal anf tax regulation of the Republic of Slovenia with the other three countries. kriptovalute NFT-ji davčna obravnava pravna obravnava cryptocurrencies NFTs tax treatment legal treatment true true false A. Onič Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-09-04 14:04:37 2023-11-10 12:08:04 2023-11-11 03:12:49 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.74:336.22 171678979 UN_Onic_Aneja_2023.pdf UN_Onic_Aneja_2023.pdf 1 180413488348A8082CD54054524C751A 6c3f82e67a122a59be822df3ebecc3be6787222ab044f76e6582c6d6e00de718 7be4b458-724a-11ee-b276-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=173713 Ekonomsko-poslovna fakulteta 0 0 0