| Abstract | Najnovija inovacija u suvremenom platnom prometu je pojava kriptovaluta zasnovanih na
blockchain tehnologiji. One su nastale kao odgovor na probleme koje stvaraju državne valute;
centraliziranost sustava, nedostatak povjerenja u iste, brojnost intermedijara u plaćanju čime se
uzročno povećavaju troškovi naknada pri plaćanjima roba i usluga, nemogućnost konverzije
pojedinih valuta, neusklađenost vrijednosti radi krivih monetarnih politika i političke korupcije te
se mogu smatrati nadogradnjom dosadašnje pojave elektroničkog novca. Ipak, postoje određeni
problemi pri pravnoj definiciji kriptovalute. Naime, većina centralnih banaka ne priznaje da su
kriptovalute pravi novac jer ne udovoljavaju osnovnim uvjetima da bi se smatrale novcem ( legalno
sredstvo razmjene, mjerenje i zadržavanje vrijednosti), no to ne znači da je trgovanje njima nužno
nelegalno (osim u pojedinim državama) jer čak i neke države izdaju vlastiti oblik kriptovalute
(digitalna valuta centralnih banaka). Stoga se javila potreba za definiranjem toga što je zapravo
kriptovaluta – je li ona oblik novca, imovine, vrijednosnog papira, kapitala ili čega drugog. Ovisno
o definiciji kriptovalute u pojedinoj državi, ona se odlučuje kontrolirati poreznim sustavom – bilo
ugrađivanjem u postojeće zakone ili donošenjem novih pravnih akata. Također, definicija
kriptovalute odlučuje o obliku poreza kojim će se kriptovaluta oporezivati (izravnim ili
neizravnim) te prednostima i nedostatcima istih. Iako je trenutni obim kriptovalutnih transakcija
mali, pravilnim ustrojem regulacije i posljedičnim tumačenjima poreznih zakona države pružaju
mogućnost prikupljanja sredstava te tehnološkog napretka i razvoja sveukupne ekonomske
aktivnosti. |
| Abstract (english) | The latest innovation in modern payment transactions is the emergence of blockchain-based
cryptocurrencies. They were created in response to problems which create state currencies; the
centrality of the system, the lack of confidence in them, the number of intermediates in payment,
causing the increase in costs of fees for payments of goods and services, the inability to convert
certain currencies, the mismatch of values for faulty monetary policies and political corruption,
and can be considered as an upgrade to the current emergence of electronic money. However, there
are certain problems with the legal definition of the cryptocurrencies. Namely, most central banks
do not recognize that cryptocurrencies are real money because they do not meet the underlying
conditions to be considered money (legal means of exchange, measurement and retention of value),
but this does not mean that trading is necessarily illegal (except in some countries) because even
some states issue their own form of cryptocurrencies (central bank digital currencies). Therefore,
there is a need to define what is actually a cryptocurrency - is it a form of money, property,
securitie, capital, or something else. Depending on the national definition of the cryptocurrency,
state decides to add it in the tax system - either by incorporating into existing laws or by adopting
new legal acts. Also, the cryptocurrency definition decides on the form of taxes by which the
cryptocurrency will be taxed (direct or indirect), and the advantages and disadvantages thereof.
Although the current volume of cryptocurrency transactions is still considered small, the proper
organization of regulation and the consequent interpretation of tax laws give the state the ability
to raise funds and make technological progress and develop overall economic activity. |
