prikaz prve stranice dokumenta RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA
Access restricted to students and staff of home institution
master's thesis
RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA
završni rad
2022. urn:nbn:hr:124:269105
Nižić, Karla
University of Split
Faculty of economics Split

Cite this document

Nižić, K. (2022). RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:269105

Nižić, Karla. "RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:269105

Nižić, Karla. "RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:269105

Nižić, K. (2022). 'RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 21 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:269105

Nižić K. RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 December 21] Available at: https://urn.nsk.hr/urn:nbn:hr:124:269105

K. Nižić, "RAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:269105

Metadata
TitleRAČUNOVODSTVENI I POREZNI TRETMAN KRIPTOVALUTA : završni rad
AuthorKarla Nižić
MentorMarko Čular (mentor)
MBZ: 334714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Pojava kriptovaluta uvelike je zaintrigirala širu populaciju te ističući decentraliziran koncept i anonimnost korisnika u potpunosti promijenila percepciju tradicionalnog financijskog sustava. Utemeljene na blockchain tehnologiji, van nadzora regulatornih tijela postale su veliki izazov za pravnu regulaciju. Unatoč dinamičnom razvoju posljednjih godina, kriptovalute i dan danas predstavljaju kompleksno i neistraženo područje. Nastavno tome, primarni cilj rada je prikazati moguće ishode računovodstvenog priznavanja kriptovaluta te njihov porezni tretman. Obe kategorije nude potencijalna rješenja u okviru postojećih standarda i zakona. No, kako je priroda kriptovaluta suviše autentična, usklađivanje unutar postojeće regulative nailazi na brojne izazove. Stoga se u budućnosti očekuje uspostava jedinstvenog standarda, odnosno zakona namijenjenog isključivo kriptovalutama ili eventualna redefinicija postojećih.
Abstract (english)
The emergence of cryptocurrencies has attracted the attention of a wide audience and completely altered public perceptions of the traditional financial system by highlighting the decentralized idea and user privacy. They are based on blockchain technology and operate independently of regulatory authorities, which has made them a significant regulatory challenge. Despite their remarkable development in recent years, cryptocurrencies are still a complex and unexplored territory. The main objective of the work is to outline the potential results of accounting for cryptocurrencies and their tax treatment. Within the confines of the current norms and regulations, both categories provide potential solutions. But because cryptocurrencies are so authentic in their nature, it is difficult to harmonize them with current regulations. Therefore, it is anticipated that one norm, such as a law designed solely for cryptocurrencies or a potential redefinition of the current ones, will be established in the future.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:269105
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Accounting and revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-03 08:41:03