Cryptocurrencies, or virtual money online and its use, are becoming more common and useful, as it is some kind of money of the future. The legislative and regulatory area are not yet fully regulated, as it is not easy and if we want to be successful in business, we need to further define ourselves in this area. The regulation itself raises many open questions that are not solved only in Slovenia, but also elsewhere as the field of cryptocurrencies is still developing.
In the diploma thesis, we present the general characteristics of cryptocurrencies, their beginnings, development, methods of acquisition, advantages as well as disadvantages, and we focus primarily on the regulatory and tax area of cryptocurrencies, comparing the discussed issues with the United States of America and the Slovenian legislation.
The aim of the diploma thesis pursued quite a few of them, where we found out that the field of legislation, tax regulation and business control is still on the cryptocurrency, with many open questions and greater possibilities for money laundering and crime because the state does not yet have sufficient regulatory control over cryptocurrency trading.
Comparison of tax and legal regulation on cryptocurrency trading between countries has shown that each country has its own regulation, but within the EU, there are several similar rules for dealing with cryptocurrencies, which increasingly unifies the common market in dealing with and preventing abuse. Nevertheless, we note that much remains to be done and regulated in this area, although interest in cryptocurrencies has been declining recently (2019) and there is not as much demand for them as it was the year before.
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