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

dc.contributor.authorGniadkowska-Szymańska, Agata
dc.contributor.authorOlgić Draženović, Bojana
dc.contributor.authorSuljic Nikolaj, Stella
dc.date.accessioned2022-09-16T07:01:10Z
dc.date.available2022-09-16T07:01:10Z
dc.date.issued2022-09-14
dc.identifier.issn2391-6478
dc.identifier.urihttp://hdl.handle.net/11089/43237
dc.description.abstractThe 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.en
dc.description.abstractCel 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.pl
dc.language.isoen
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl
dc.relation.ispartofseriesFinanse i Prawo Finansowe;35pl
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.subjecttaxesen
dc.subjectcryptocurrencyen
dc.subjectregulationen
dc.subjectcapital gains taxen
dc.subjectbitcoinen
dc.subjectETCen
dc.subjectkryptowalutypl
dc.subjectregulacje prawne dotyczące kryptowalutpl
dc.subjectpodatek od zysków kapitałowychpl
dc.subjectBITCONEpl
dc.subjectETCpl
dc.titleSelected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrenciesen
dc.title.alternativeStopy zwrotu z wybranych krytpotwalut a podatek od zysków kapitałwych na przykładzie krajów o różnym stopniu uregulowań prawnych dotyczących kryptowalutpl
dc.typeArticle
dc.page.number53-64
dc.contributor.authorAffiliationGniadkowska-Szymańska, Agata - University of Lodz, Faculty of Economics and Sociologyen
dc.contributor.authorAffiliationOlgić Draženović, Bojana - University of Rijeka, Faculty of Economics and Businessen
dc.contributor.authorAffiliationSuljic Nikolaj, Stella - University of Rijeka, Faculty of Economics and Businessen
dc.identifier.eissn2353-5601
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dc.contributor.authorEmailGniadkowska-Szymańska, Agata - agata.gniadkowska@uni.lodz.pl
dc.contributor.authorEmailOlgić Draženović, Bojana - bojana.olgic.drazenovic@efri.hr
dc.contributor.authorEmailSuljic Nikolaj, Stella - stella.suljic.nikolaj@efri.hr
dc.identifier.doi10.18778/2391-6478.3.35.04
dc.relation.volume3


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