Oporezivanje dohotka od kapitala s osvrtom na oporezivanje kriptovaluta u Republici Hrvatskoj i državama članicama Europske Unije

master's thesis

• Title (english): CAPITAL INCOME TAXATION WITH OVERVIEW OF CRYPTOCURRENCIES TAXATION IN THE REPUBLIC OF CROATIA AND EUROPEAN UNION MEMBER STATES
• Author: Marija Magdalena Hajster
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U današnje vrijeme, osim već dobro poznatih oblika financijske imovine poput obveznica i dionica, pojavljuju se i kriptovalute koje bi većina ljudi bez detaljnog proučavanja svrstala pod financijsku imovinu te se često uspoređuje sa financijskom imovinom. Zadnjih par godina bilježi se rast u trgovanju kriptovalutama, posebice bitcoina. Kriptovalute su još uvijek nedovoljno istražena i nedefinirana tema, posebice u Republici Hrvatskoj. S obzirom na to da su kriptovalute širok pojam te postoje razne tendencije njihove svrhe (osim ulagačke svrhe, postoje i ideje da kriptovalute zamijene novac kao takav), njihov porezni tretman je kompleksan i neistražen.
Porez na kapitalni dohodak je zasad preferirani način oporezivanja dohotka od kriptovaluta prema mišljenju Porezne uprave. Naravno, za obveznike poreza na dobit, dobit od transakcija kriptovalutama oporezivat će se porezom na dobit u sklopu ukupnih prihoda. Osim kriptovalute, porezom na kapitalni dohodak standardno se oporezuje dohodak na temelju financijske imovine, poput dohotka od kamata, dividendi, udjela u dobiti i slično. Prvi dio ovog rada će se baviti porezom na kapitalni dohodak kako bi se stvorio uvod za slijedeće poglavlje u kojem se pojašnjava na koji način se oporezuju dobici od kriptovaluta porezom na kapitalni dohodak. Također, za svrhe shvaćanja principa oporezivanja kriptovaluta, jedno poglavlje se bavi i računovodstvenim procesiranjem kriptovaluta.
Kako je u drugim državama članicama EU i trećim zemljama zbog općenite bolje ekonomske razvijenosti ( veći dohodak, organiziranost tržišta kapitala i slično ) trgovanje kriptovalutama raširenije nego u RH, detaljnije je definiran način oporezivanja dohotka od kriptovaluta. Zbog toga će se nakon analize oporezivanja kriptovaluta u odabranim državama članicama napraviti usporedba s oporezivanjem i klasifikacijom u Republici Hrvatskoj.

Abstract (english)

Nowadays, other than well-known forms of financial assets like bonds and shares, we also encounter cryptocurrencies. Due to their form and use, most people would categorise them as financial asset. In the last few years, there is a significant rise in cryptocurrency trade, in particular, bitcoin. Cryptocurrencies are still a under- researched and undefined topic, especially in the Republic of Croatia. Considering the fact that the term of cryptocurrencies includes lots of their forms and there are different aspirations of their use (other than investment, there is an idea of cryptocurrencies replacing real money), the tax treatment of the respective cryptocurrencies is complex and still under-researched.
With respect to the Croatian Tax Authorities' official opinion, cryptocurrencies' income should be subject to capital income tax. Of course, for the entities subject to corporate income tax, cryptocurrencies' income will be subject to the corporate income tax as part of total revenue. Other than cryptocurrencies income, dividends, interest income and share in profits is also subject to capital income tax. First part of this master thesis deals with capital income tax in order to create a base for better understanding of cryptocurrencies' income taxation. With respect to better understanding of cryptocurrencies' income taxation, one chapter of this thesis covers the theme of processing cryptocurrencies from the accounting perspective (i.e. posting of cryptocurrencies).
Due to the fact that European Union member states and some other third countries have a more developed financial market and economy in general (bigger income, developed capital market etc.), there is also increased cryptocurrencies trade in comparison to the Republic of Croatia. With respect to that, legislation and taxation system is more detailed and developed. Considering all mentioned above, after analysis of cryptocurrencies' income taxation, a comparison of taxation in the Republic of Croatia and selected European Union member states and some other third countries will be made in this thesis.

• Keywords: kriptovalute; oporezivanje; kapitalni dohodak
• Keywords (english): cryptocurrencies; taxation; capital income
• Language: croatian
• URN:NBN: urn:nbn:hr:148:901017
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-09-25 07:51:21