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Collected Papers of the Faculty of Law, University of Novi Sad

2019, vol. LIII, No. 4, pp. 1255–1269

Language of the paper: Serbian

Overview paper

udk: 336.22:[336.747.5:004(497.6)

doi: 10.5937/zrpfns53-24403

Author:

 

Bojana Vasiljević Poljašević, Ph.D., Assistant Professor

University of Banja Luka

Faculty of Law Banja Luka

bojana.vasiljevic@pf.unibl.org

Abstract:

The last decade has been marked by the rapid and intensive development of various cryptocurrencies, which are essentially abstract, digital currencies and are exchanged through so-called. block chain technology. Considering the increasing amount of bussines in cryptocurrencies, as well the fact thet dealing with cryptocurrencies is not legaly determined, the aim of this paper is to analise the legal (current) aspect of the tax treatment of transactions related to cryptocurrencies with special reference to their treatment of Republika Srpska, that is, Bosnia and Herzegovina, depending on whether it is a matter within the competence of the Tax Administration of the Republika Srpska or it is a matter within the competence of the Administration for Indirect Taxation of Bosnia and Herzegovina. Further more, the aim is also to identify the obstacles arising from the inaccurate or incomplete legal definition of cryptocurrencies and related transactions, and to propose specific solutions and measures that should be taken into account when taxing the cryptocurrency in the Republika Srpska, respectively, in Bosnia and Herzegovina.

Keywords:

cryptocurrencies, tax and legal treatment.