KORIŠTENJE VIRTUALNIH VALUTA KAO SREDSTAVA RAZMJENE

professional thesis

• Title (english): Virtual currencies as a medium of exchange
• Author: Frane Šesnić
• Mentor: Marijana Ivanov (mentor); MBZ: 210365
• Committee member: Alen Stojanović (predsjednik povjerenstva)
• Committee member: Ivan Lovrinović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-04-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Procesi digitalizacije i razvoja inovacija stvaraju nova tržišna okruženja pogodna za uspostavu virtualne valute kao sredstva za razmjenu. Sam nastanak virtualne valute veže se uz virtualna okruženja poput višekorisničkih mrežnih igara, a dominaciju virtualnih valuta preuzele su kriptovalute koje se temelje na tehnologiji distribuirane knjige i lanca blokova. Kriptovalute kao dominantan oblik virtualne valute postale su njen sinonim. Razvoj i primjena virtualnih valuta zahtjeva uspostavu funkcionalnog vrijednosnog lanaca okruženja u kojem se virtualna valuta uspostavlja. On uključuje kreiranje virtualnih valuta, njihove transakcije, čuvanje, konverzije i trgovanje. Prikazana su temeljna okruženja u kojima su nastale virtualne valute te su sagledani regulatorni okviri, porezni aspekti, rizici i ograničenja koja nose u primjeni. Prikazana je veza sa komplementarnim valutama koje bi mogle doživjeti ekspanziju primjenom virtualnih valuta. Razvoj tehnologije i inovacija utječe na stvaranje sve intenzivnije ekonomske aktivnosti u virtualnim okruženjima koje su pogodne za razvoj virtualnih valuta. Tehnološkim rješenjima virtualne valute mogu se brzo i jednostavno integrirati u poslovanje kao sredstvo razmjene kako za virtualna tako i za realna dobra i usluge.

Abstract (english)

The processes of digitization and innovation development create new market environments conducive to the establishment of virtual currency as a medium of exchange. The emergence of virtual currency is linked to virtual environments, such as multi-user online games, and the dominance of virtual currencies has been overtaken by cryptocurrencies based on the distributed ledger and blockchain technologies. Cryptocurrencies, as the dominant form of virtual currency, have become synonymous with it. The development and application of virtual currencies requires the establishment of a functional value chain of the environment in which the virtual currency is established. It includes the creation of virtual currencies, their transactions, safekeeping, conversion, and trading. The basic environments in which virtual currencies were created are presented, as well as the regulatory frameworks, tax aspects, risks, and limitations in their application. The relationship with complementary currencies that could experience expansion using virtual currencies is shown. The development of technology and innovations affects the creation of increasingly intensive economic activity in virtual environments that are conducive to the development of virtual currencies. With technological solutions, virtual currencies can be quickly and easily integrated into business as a medium of exchange for both virtual and real goods and services.

• Keywords: Virtualna valuta; kriptovaluta; distribuirana knjiga; lanac blokova; virtualna ekonomija; bitcoin; komplementarna valuta; financijske inovacije
• Keywords (english): Virtual currency; cryptocurrency; distributed ledger; blockchain; virtual economy; bitcoin; complementary currency; financial innovation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:164689
• Study programme: Title: Financial institutions and markets; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica financijskih institucija i tržišta (sveučilišni/a specijalist/specijalistica financijskih institucija i tržišta)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-05-17 16:28:44