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Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies (CROSBI ID 314026)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Gniadkowska-Szymańska, Agata ; Olgić Draženović, Bojana ; Suljić Nikolaj, Stella Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies // Finanse i prawo finansowe = Journal of finance and financial law, 3 (2022), 35; 53-64. doi: 10.18778/2391-6478.3.35.04

Podaci o odgovornosti

Gniadkowska-Szymańska, Agata ; Olgić Draženović, Bojana ; Suljić Nikolaj, Stella

engleski

Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies

The purpose of the article/hypothesis: The purpose of this article is to present the impact of capital gains tax on the returns of the two most popular cryptocurrencies: BITCOIN and Ethereum Classic (ETC). Methodology: In this study, the rates of return on selected cryptocurrencies were proposed as a variable that may be affected by taxes on capital gains. The article presents a new approach to the analysis of issues related to cryptocurrencies. Results of the research: The results show that for selected countries (Hungary, Italy, Poland, the USA) there is a correlation between the tax rate on capital gains and the return on ETC. In the case of BITCON, however, there is no such a relationship.

taxes ; cryptocurrency ; regulation ; capital gains tax ; bitcoin ; ETC

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Podaci o izdanju

3 (35)

2022.

53-64

objavljeno

2391-6478

2353-5601

10.18778/2391-6478.3.35.04

Povezanost rada

Ekonomija

Poveznice