Pregled bibliografske jedinice broj: 1165622
Implications of Accounting and Tax Treatment of Cryptocurrencies
Implications of Accounting and Tax Treatment of Cryptocurrencies // ENTRENOVA - ENTerprise REsearch InNOVAtion, 7(1) / Pejić Bach, Mirjana (ur.).
Zagreb: IRENET, Society for Advancing Innovation and Research in Economy, 2021. str. 385-397 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1165622 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Implications of Accounting and Tax Treatment of
Cryptocurrencies
Autori
Martinčević, Ivana ; Sesar, Vesna ; Buntak, Krešimir
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
ENTRENOVA - ENTerprise REsearch InNOVAtion, 7(1)
/ Pejić Bach, Mirjana - Zagreb : IRENET, Society for Advancing Innovation and Research in Economy, 2021, 385-397
Skup
ENTerprise REsearch InNOVAtion Conference (ENTRENOVA)
Mjesto i datum
Zagreb, Hrvatska; online, 09.09.2021. - 10.09.2021
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
money ; cryptocurrencies, ; blockchain technology ; financial system ; accounting ; taxes
Sažetak
The digital revolution is changing everyday business and creating new technologies and tools that allow companies flexibility and simplicity in doing business and increase business performance. The digital age creates new concepts that also affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Although cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies, which requires strict regulation and adjustment operations with cryptocurrencies. As cryptocurrencies become more popular, so do taxes on cryptocurrencies that vary from country to country. Cryptocurrencies are associated with risks such as money laundering, terrorist financing, and tax evasion, which require the establishment of a regulatory body and the implementation and application of regulations in the function of the transparent business with cryptocurrencies. This paper aims to investigate the characteristics of cryptocurrencies and their financial, accounting, and tax treatment.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
NadSve-Sveučilište Sjever-UNIN-DRUŠ-20-1-3 - Financijski i nefinancijski aspekti poslovanja (Smoljić, Mirko, NadSve - Natječaj za potpore znanstvenim istraživanjima i umjetničkom radu Sveučilišta Sjever u 2020. godini) ( CroRIS)
Ustanove:
Sveučilište Sjever, Koprivnica
