Pregled bibliografske jedinice broj: 1214995
Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies
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 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 1214995 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Selected Cryptocurrency Returns and Capital Gains
Tax - Based on the Example of Countries with
Varying Degrees of Legal Regulations Concerning
Cryptocurrencies
Autori
Gniadkowska-Szymańska, Agata ; Olgić Draženović, Bojana ; Suljić Nikolaj, Stella
Izvornik
Finanse i prawo finansowe = Journal of finance and financial law (2391-6478) 3
(2022), 35;
53-64
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
taxes ; cryptocurrency ; regulation ; capital gains tax ; bitcoin ; ETC
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
--uniri-drustv-18-61 - Efikasnost i regulacija financijskih institucija u funkciji razvoja hrvatskog gospodarstva (Olgić Draženović, Bojana) ( CroRIS)
Ustanove:
Ekonomski fakultet, Rijeka
