{"title":"选定的加密货币回报和资本利得税——基于对加密货币有不同程度法律规定的国家的例子","authors":"Agata Gniadkowska-Szymańska, Bojana Olgić Draženović, Stella Suljic Nikolaj","doi":"10.18778/2391-6478.3.35.04","DOIUrl":null,"url":null,"abstract":"The 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). \nMethodology: 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. \nResults 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.","PeriodicalId":34805,"journal":{"name":"Finanse i Prawo Finansowe","volume":"108 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies\",\"authors\":\"Agata Gniadkowska-Szymańska, Bojana Olgić Draženović, Stella Suljic Nikolaj\",\"doi\":\"10.18778/2391-6478.3.35.04\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The 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). \\nMethodology: 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. \\nResults 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.\",\"PeriodicalId\":34805,\"journal\":{\"name\":\"Finanse i Prawo Finansowe\",\"volume\":\"108 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-09-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Finanse i Prawo Finansowe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18778/2391-6478.3.35.04\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Finanse i Prawo Finansowe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18778/2391-6478.3.35.04","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies
The 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.
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