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master's thesis
TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA
Rijeka: University of Rijeka, FACULTY OF LAW, 2019. urn:nbn:hr:118:526380
Grgurić, Filip
University of Rijeka
FACULTY OF LAW
Chair of Financial Law

Institutional repository: Repository of the University of Rijeka, Faculty of Law

Cite this document

Grgurić, F. (2019). TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:526380

Grgurić, Filip. "TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2019. https://urn.nsk.hr/urn:nbn:hr:118:526380

Grgurić, Filip. "TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2019. https://urn.nsk.hr/urn:nbn:hr:118:526380

Grgurić, F. (2019). 'TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 03 January 2025, https://urn.nsk.hr/urn:nbn:hr:118:526380

Grgurić F. TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2019 [cited 2025 January 03] Available at: https://urn.nsk.hr/urn:nbn:hr:118:526380

F. Grgurić, "TEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:118:526380

Metadata
TitleTEMELJNI POREZNOPRAVNI ASPEKTI NASTANKA I RAZVOJA KRIPTOVALUTA
Title (english)MAIN TAX ASPECTS OF CRYPTOCURRENCIES
AuthorFilip Grgurić
MentorStjepan Gadžo (mentor)
Committee memberNataša Žunić Kovačević (predsjednik povjerenstva)
Committee memberVanja Smokvina (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Rijeka
Defense date and country2019-02-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Nastankom i razvojem kriptovaluta, prvenstveno bitcoina, nametnulo se pitanje njihova porezno-pravnog tretmana. U ovom su radu komparativnom metodom pojašnjeni različiti pristupi više država u odnosu na ova pitanja. Nakon uvoda, u drugom se dijelu rada pojašnjava povijesni razvoj kriptovaluta, njihova tehnička svojstva, i drugi temeljni pojmovi nužni za razumijevanje ovog tehnološkog fenomena. U trećem se dijelu rada objašnjava oporezivanje transakcija kriptovaluta neizravnim porezima, posebno porezom na dodanu vrijednost (PDV). U četvrtom se dijelu analizira tretman kriptovaluta u svjetlu izravnih poreza, poput poreza na dohodak i poreza na dobit. Posebno su naglašena dosad iznesena stajališta Porezne uprave Republike Hrvatske glede pravnog statusa i oporezivanja kriptovaluta.
Abstract (english)
The advent and expansion of cryptocurrencies, particularly bitcoin, instigated many issues as to their tax treatment. This thesis used the comparative method to analyse different approaches taken in individual countries as to these issues. After introduction, the second part explains basic features of cryptocurrencies (or virtual currencies) from a technical perspective. The third part of the thesis focuses on value added tax (VAT) aspects of crptocurrencies transactions. Fourth section analyses income tax aspects of cryptocurrencies. Special emphasis is put on the approach of Croatian tax authorities in this area.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:526380
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-03-14 13:25:23