Poreznopravni tretman kriptovaluta

master's thesis

• Title (english): Tax and legal treatment of cryptocurrencies
• Author: Leon Alpeza
• Mentor: Nikola Mijatović (mentor)
• Committee member: Nikola Mijatović (predsjednik povjerenstva)
• Committee member: Mateja Held (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Razvoj kriptovaluta donio je niz izazova poreznopravnim sustavima diljem svijeta, gdje se regulacija i oporezivanje digitalne imovine i dalje prilagođava novim tehnologijama. Rad započinje pojašnjavanjem osnovnih pojmova koji su ključni za razumijevanje kriptovaluta, poput pojma digitalna valuta, blockchain tehnologija, rudarenje i sl. Nadalje, kroz prizmu europskih regulatornih inicijativa, posebna pozornost posvećena je DAC8 direktivi koja osigurava poreznu transparentnost kroz razmjenu informacija o kriptotransakcijama te MiCA Uredbe koja regulira tržište kriptoimovine i ima za cilj zaštititi potrošače i osigurati stabilnost tržišta. Praktična primjena odnosno stavovi izabranih država prema oporezivanju kriptovaluta analizirani su u nastavku rada na primjerima Finske, Austrije i Švicarske koje su razvile specifične strategije za regulaciju i oporezivanje kriptovaluta. Konačno, rad završava detaljnim pregledom trenutnog poreznopravnog tretmana kriptovaluta u Republici Hrvatskoj. Republika Hrvatska aktivno radi na usklađivanju nacionalnog zakonodavstva s europskim zakonodavstvom, posebno kroz implementaciju MiCA uredbe, koja će zasigurno pridonijeti većoj transparentnosti i sigurnosti na tržištu kriptovaluta. Naposlijetku se ističe potreba detaljnijeg razjašnjavanja pojmova vezanih za kriptovalute, što bi pomoglo svim sudionicima na tržištu, kao i povećanje poticaja odnosno olakšica za „startup“ kompanije kako bi se tržište kriptovaluta moglo uspješno razvijati u pozitivnom smjeru.

kriptovalute, kriptoimovina, DAC8, MiCA Uredba, blockchain tehnologija, rudarenje, porez na dohodak

Abstract (english)

The development of cryptocurrency has brought a number of challenges to tax and legal systems around the world, where regulation and taxation of digital assets continue to adapt to new technologies. The paper starts by clarifying basic concepts essential for understanding cryptocurrencies, such as digital currency, blockchain technologies, mining, etc. Furthermore, through the prism of European regulatory initiatives, particular attention has been paid to the DAC8 Directive, which ensures tax transparency through the exchange of information on crypto-transactions, and to the MiCA Regulation that regulates the crypto-asset market and aims to protect consumers and ensure market stability. The practical application and attitudes of selected States towards the taxation of cryptocurrencies are analyzed in the following work on examples of Finland, Austria, and Switzerland which have developed specific strategies for the Regulation and taxation of cryptocurrencies. Finally, the paper ends with a detailed review of the current tax treatment of cryptocurrencies in the Republic of Croatia. The Republic of Croatia is actively working on the harmonization of national legislation with European legislation, especially through the implementation of the MICA Regulation, which will certainly contribute to greater transparency and security in the cryptocurrency market. Finally, the need for a more detailed explanation of concepts related to cryptocurrencies is emphasized, which would help all market participants, as well as an increase in incentives and relief for “startup” companies so that the cryptocurrency market can successfully develop in a positive direction.

• Keywords: kriptovalute; kriptoimovina; DAC8; MiCA Uredba; blockchain tehnologija; rudarenje; porez na dohodak
• Keywords (english): cryptocurrencies; crypto-assets; DAC8; MiCA Regulation; blockchain technology; mining; income tax
• Language: croatian
• URN:NBN: urn:nbn:hr:199:890909
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-27 09:34:32