Zgledi računovodenja poslov s kriptovalutami

Puklavec, Petra

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Title:	Zgledi računovodenja poslov s kriptovalutami
Authors:	ID Puklavec, Petra (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Puklavec_Petra_2019.pdf (1,47 MB) MD5: AD0430D8DC9DCE4AE09A3113A956A3B7 PID: 20.500.12556/dkum/ca1e3ab3-254f-44bb-8df5-11922f6a79d6
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V delu diplomskega seminarja so predstavljene kriptovalute vse od njihovega začetka v letu 2008. V literaturi najdemo tudi različne opredelitve kriptovalut. Te so si različne, glede na namen, za kaj se kriptovaluta uporablja in s katerega vidika gledamo nanjo. Kriptovalute temeljijo na tako imenovani blockchain tehnologiji, kjer gre za potrjevanje blokov, ki imajo zelo kompleksen algoritem. Vse delo potrjevanja blokov pa opravijo rudarji. Rudarjenje pa poteka prek računalnikov in posebne programske opreme. Pri tehnologiji blockchain ni nobenega posrednika, ki bi dostopal do podatkov. Zato morajo lastniki kriptovalut svoje kriptovalute zaščititi. Najbolj varno je, da jih shranjujejo v tako imenovanih virtualnih denarnicah, svoje naprave pa imajo zaklenjene s geslom. Če geslo za vstop pozabijo, ne morejo več uporabljati oziroma dostopati do svojih kriptovalut, saj ni nobenega posrednika, ki bi jim povrnil dostop ali spremenil geslo. Po svetu ni enotne pravne razlage, v nekaj državah pa je uporaba oziroma poslovanje s kriptovaluto celo zakonsko prepovedano. Tudi glede davčnega vidika nimamo enakih zakonov z drugimi državami. Glede obdavčitve je zelo pomembno, komu odmerjamo davek. Lahko je to fizična oseba, fizična oseba z dejavnostjo ali pa pravna oseba. Davek na kriptovalute v Sloveniji določa več zakonov. Fizične osebe se obravnavajo po Zakonu o dohodnini, pravne osebe pa po Zakonu o davku na dohodek pravnih oseb. Omemba kriptovalut je tudi v Zakonu o davku na dodano vrednost, Zakonu o davčnem potrjevanju računov in v Zakonu o davku na finančne storitve. Predstavljeni so tudi zgledi knjiženja kriptovalut v posameznih primerih. Kriptovalute namreč ne obravnavamo enako, če jo imamo z namenom naložbenja ali z namenom trgovanja. Pri naložbenju umestimo kriptovalute pod neopremetena sredstva, pri trgovanju z njimi in v primerih, ko jih imamo samo za poplačilo dolgov, pa jih umestimo med zaloge.
Keywords:	Kriptovalute, računovodstvo, knjiženje, računovodski standardi, zgledi.
Place of publishing:	Maribor
Publisher:	[P. Puklavec]
Year of publishing:	2019
PID:	20.500.12556/DKUM-74013
UDC:	657
COBISS.SI-ID:	13611292
NUK URN:	URN:SI:UM:DK:KMZZFSON
Publication date in DKUM:	16.03.2020
Views:	2496
Downloads:	439
Metadata:
Categories:	EPF
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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:	18.07.2019

Secondary language

Language:	English
Title:	Examples of accounting for transactions with crypto currencies
Abstract:	The undergraduate dissertation presents cryptocurrencies since their introduction in 2008. There are various definitions of cryptocurrencies in the literature. The cryptocurrencies are different, depending on the purpose for which they are used and from which aspect we look at them. The cryptocurrencies are based on the so-called blockchain technology, which involves verifying of blocks that have a very complex algorithm. The complete block verifying process is done by the miners. The mining is done by specialized computers and special software. There are no intermediaries in the blockchain technology to access the data. Therefore, the crypto owners must protect their cryptocurrencies. The most secure method is to store them in the so-called virtual wallets and protect their devices with a password. If they forget the password, they can no longer use or access their cryptocurrencies, since there is no intermediary to restore or change their password. There is no single legal interpretation of cryptocurrency in the world, and in some countries the use or operation with them is even prohibited by law. Also, with regard to the fiscal aspect, we do not have the legislation harmonized with other countries. As far as taxation is concerned, it is very important to whom we charge a tax. It may be a natural person, an entrepreneur, or a legal entity. Tax on cryptocurrencies in Slovenia is regulated by several laws. Natural persons are treated according to the Personal Income Tax Act, while legal entities are subject to the Corporate Income Tax Act. The cryptocurrencies are also mentioned in the Value Added Tax Act, the Law on Tax Certification of Accounts and the Financial Services Tax Act. Several individual cases of posting cryptocurrencies have also been presented. The cryptocurrencies are differently treated when we have them for the purpose of investing and differently for the purpose of trading. When investing, we qualify cryptocurrencies as the intangible assets, and when trading with them and in the cases when we use them only to pay our debts, we qualify them as the deposits.
Keywords:	Cryptocurrency, accounting, posting, accounting standards, examples.

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