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

Agata Gniadkowska-Szymańska; Bojana Olgić Draženović; Stella Suljic Nikolaj

doi:10.18778/2391-6478.3.35.04

Autor

Agata Gniadkowska-Szymańska University of Lodz, Faculty of Economics and Sociology https://orcid.org/0000-0002-7321-3360
Bojana Olgić Draženović University of Rijeka, Faculty of Economics and Business https://orcid.org/0000-0002-5175-7439
Stella Suljic Nikolaj University of Rijeka, Faculty of Economics and Business https://orcid.org/0000-0002-0435-4047

DOI:

https://doi.org/10.18778/2391-6478.3.35.04

Słowa kluczowe:

kryptowaluty, regulacje prawne dotyczące kryptowalut, podatek od zysków kapitałowych, BITCONE, ETC

Abstrakt

Cel artykułu/hipoteza: Celem niniejszego artykułu jest przedstawienie wpływu podatku od zysków kapitałowych na zwroty dwóch najpopularniejszych kryptowalut: BITCOIN i Ethereum Classic (ETC).

Metodyka: W niniejszym opracowaniu stopy zwrotu z wybranych kryptowalut zostały za-proponowane jako zmienna, na którą mogą wpływać podatki od zysków kapitałowych. Artykuł przedstawia nowe podejście do analizy zagadnień związanych z kryptowalutami.

Wyniki/Rezultaty badania: Wyniki pokazują, że dla wybranych krajów (Węgry, Włochy, Polska, USA) istnieje korelacja między stawką podatku od zysków kapitałowych a zwro-tem z ETC. W przypadku BITCON-u jednak takiej relacji nie ma.

Pobrania

Brak dostępnych danych do wyświetlenia.

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