Primerjava obdavčitve kriptovalut med izbranimi državami

Novak, Sara

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Title:	Primerjava obdavčitve kriptovalut med izbranimi državami
Authors:	ID Novak, Sara (Author) ID Taškar Beloglavec, Sabina (Mentor) More about this mentor... ID Zdolšek, Daniel (Comentor)
Files:	VS_Novak_Sara_2020.pdf (1,52 MB) MD5: 2090DBAECEDEB51E9E1473849FFDFD2B PID: 20.500.12556/dkum/402b9bc0-9e4e-4e5b-89c4-891ed39c0c32
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Naša družba se z leti razvija, zato sčasoma ustvarja nove valute, med njimi so najnovejše kriptovalute. Nekateri so se z njimi že dobro spoznali in z njimi že upravljajo, drugi pa se z njimi komaj spoznavajo. Če imamo opravka s kriptovalutami moramo, biti pozorni tudi na njihovo obdavčitev. V delu diplomskega projekta je bila glavna tema opredelitev kriptovalut in njihova obdavčitev. Prav tako je bil tudi to glavni cilj naloge. Osredotočili smo se na štiri države, in sicer na Slovenijo, Avstrijo, Nemčijo in Švico. Namen naloge je bil spoznati vsako državo posebej, kako obravnava kriptovalute z davčnega vidika ter jih nato v tabelah med seboj primerjati. Najprej smo zbrali in analizirali podatke, ter jih razvrstili po državah. Nato pa smo jih pretvorili v celoto po posameznih državah. Delo diplomskega projekta je sestavljeno iz dveh delov. V prvem delu opredelimo in predstavimo delovanje kriptovalut in njihovo obdavčitev, v drugem delu pa analiziramo primerjavo obdavčitve kriptovalut v izbranih državah. Pri analizi smo se omejili na štiri države. Ugotovili smo, da ima vsaka od obravnavanih držav drugače zavedene kriptovalute, prav tako se razlikuje tudi njihova stopnja obdavčitve. Slovenija ima kriptovalute obravnavane kot virtualne valute, Avstrija in Nemčija pa kot neopredmeteno sredstvo. V Švici ima vsak kanton drugače obravnavane kriptovalute: kot plačilno sredstvo ali kapitalske naložbe, večinoma pa so kriptovalute predmet davka od premoženja. V Sloveniji in Švici transakcije s kriptovalutami niso obdavčene, so pa predmet dohodnine. V Avstriji in Nemčiji pa so transakcije, ki jih lastnik opravi v enem letu, obdavčene. Razen, če jih ima v lasti več kot eno leto. Takrat se imetnik izogne obdavčitvi. Obdavčitvi se izogne tudi takrat, kadar znesek v Avstriji ne presega 440 € in v Nemčiji 600 €.V raziskavi smo preučili le en del področja kriptovalut, saj je tema zelo obsežna. Predstavljene so tudi možnosti za nadaljnje raziskovanje na temo kriptovalut.
Keywords:	kriptovaluta, obdavčitev, primerjava, zakonodaja
Place of publishing:	Maribor
Publisher:	[S. Novak]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77453
UDC:	336.74
COBISS.SI-ID:	33378563
NUK URN:	URN:SI:UM:DK:5TIJ4NH7
Publication date in DKUM:	20.10.2020
Views:	1716
Downloads:	254
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:	31.08.2020

Secondary language

Language:	English
Title:	Comparison of cryptocurrency taxation between selected countries
Abstract:	Our society has evolved over the years, so over time it creates new currencies, among them the latest cryptocurrencies. Some have already gotten to know and manage them well, and some are barely getting to know them. If we are dealing with cryptocurrencies, we must also pay attention to their taxation. In the part of the diploma project, the main topic was the definition of cryptocurrencies and their taxation. This was also the main goal of the task. We focused on four countries, namely Slovenia, Austria, Germany and Switzerland. The purpose of the task was to get to know each country individually how to treat cryptocurrencies from a tax point of view and then compare them in tables. We first collected and analysed data, and sorted by country. We then converted them into a whole by country. The work of the diploma project consists of two parts. In the first part we define and present the operation of cryptocurrencies and their taxation, and in the second part we analyse the comparison of cryptocurrency taxation in selected countries. In the analysis, we limited ourselves to four countries. We found that each of the countries in question has differently misled cryptocurrencies, and their level of taxation also differs. Slovenia treats cryptocurrencies as virtual currencies, while Austria and Germany treat them as intangible assets. In Switzerland, each canton has cryptocurrencies treated differently as a means of payment, capital investments, and most cryptocurrencies are subject to property tax. In Slovenia and Switzerland, transactions with cryptocurrencies are not taxed, but are subject to personal income tax. In Austria and Germany, however, transactions carried out by the owner in one year are taxed. Unless if he has owned them for more than one year. Then the holder avoids taxation. Taxation is also avoided when the amount does not exceed € 440 in Austria and € 600 in Germany. In the research, we examined only one part of the field of cryptocurrencies, as the topic is very extensive. Possibilities for further research on the topic of cryptocurrencies are also presented.
Keywords:	cryptocurrency, taxation, comparison, legislation

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