o:5692 Aktuelni izazovi poreskopravnog regulisanja digitalne imovine sa osvrtom na virtuelne valute Tax and legal regulation of digital assets: current challenges with reference to virtual currencies sr Sažetak: Digitalni svet je u kontinuiranom stanju evolucije. U skladu sa svim promenama koje donosi Četvrta industrijska revolucija, neophodan je i akceleriran razvoj poreskog zakonodavstva. Pojava virtuelnih valuta i uopšte digitalne imovine iziskuje stvaranje prostora za uvođenje novih vrsta poreza. Inkrementalna promena finansijske legislative u Republici Srbiji izvršena je 2020. godine donošenjem Zakona o digitalnoj imovini. Naime, Republika Srbija je u fazi kurikularne reforme poreskih zakona, u skladu sa publikacijama Organizacije za ekonomsku saradnju i razvoj (OECD). U radu je analizirana sama priroda digitalne imovine, mogućnosti i trenutno stanje zakonske regulative oporezivanja digitalne imovine. Autor kroz ovaj rad primarno nastoji da identifikuje digitalno oporezivanje kao rezultat reifikacije digitalne imovine i da konkretizuje kojim oblicima poreza može biti oporezovana digitalna imovina, naročito virtuelne valute. Proliferacija digitalne imovine, kao i njeno adekvatno oporezivanje predstavlja jedan od načina putem kojih država može doprineti ekonomskom rastu, konkurentnosti, društveno-ekonomskom napretku i razvoju. Summary: The digital world is in a continuous state of evolution. In order to keep up with all the changes brought by the Fourth Industrial Revolution, the accelerated development of tax legislation is necessary. The emergence of virtual currencies and digital assets in general requires creating space for introducing new types of taxes. The incremental change of financial legislation in the Republic of Serbia was made in 2020, with the adoption of the Law on Digital Assets. Namely, the Republic of Serbia is in the phase of curricular reform of tax laws, in accordance with the publications of the Organization for Economic Cooperation and Development (OECD). This paper analyzes the very nature of digital assets, possibilities, and the current state of legal regulations for taxation of digital assets. Throughout the paper, the author primarily seeks to identify digital taxation as a result of the reification of digital assets and to specify all the forms of digital assets taxation, especially for virtual currencies. The proliferation of digital assets, as well as their adequate taxation, presents one of the ways in which the state can contribute to economic growth, competitiveness, socioeconomic progress and development. Ključne reči: digitalna imovina, porezi, virtuelne valute, OECD Keywords: digital assets, taxes, virtual currencies, OECD 1552100 978-86-86121-51-6 91552100 124231177 2024-10-15T08:26:05.109Z 44 yes 46 Milica Vasić Pravni fakultet u Novom Sadu, Univerzitet Privredna akademija u Novom Sadu ;The Faculty of Law for Commerce and Judiciary in Novi Sad, The University of Business Academy in Novi Sad 0000-0002-5964-3524 Marija Bajčetić Pravni fakultet u Novom Sadu, Univerzitet Privredna akademija u Novom Sadu ;The Faculty of Law for Commerce and Judiciary in Novi Sad, The University of Business Academy in Novi Sad person application/pdf 278148 https://unilib.phaidrabg.rs/o:5692 no yes 16 70 92000004 211A01 Pravo, nauka i društvo – aktuelna pitanja i perspektive: zbornik radova sa XIX međunarodnog naučnog skupa " Pravnički dani - prof. dr Slavko Carić " 19 437 446 Novi Sad: Univerzitet Privredna akademija, Pravni fakultet za privredu i pravosuđe 2022