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DC Field | Value | Language |
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dc.contributor.author | Labudović Stanković, Jasmina | - |
dc.date.accessioned | 2025-10-08T09:21:17Z | - |
dc.date.available | 2025-10-08T09:21:17Z | - |
dc.date.issued | 2025 | - |
dc.identifier.isbn | 9788676231492 | en_US |
dc.identifier.uri | https://scidar.kg.ac.rs/handle/123456789/22597 | - |
dc.description | Rad je rezultat naučnoistraživačkog rada autora u okviru Programa istraživanja Pravnog fakulteta Univerziteta u Kragujevcu za 2025. godinu koji se finansira iz sredstava Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije. | en_US |
dc.description.abstract | Regulating digital assets through laws (in our case, the Law on Digital Assets) raises the issue of tax treatment of digital assets. This paper is dedicated to this. We will analyze the tax treatment of digital assets in the Republic of Serbia from the perspective of the Personal Income Tax Law, the Corporate Income Tax Law, the Value Added Tax Law and the Property Tax Law. | en_US |
dc.language.iso | sr | en_US |
dc.publisher | Kragujevac: Pravni fakultet, Institut za pravne i društvene nauke | en_US |
dc.relation.ispartof | Međunarodna naučna konferencija Savremeno pravo u eri digitalizacije i održivog razvoja | en_US |
dc.rights | CC0 1.0 Universal | * |
dc.rights.uri | http://creativecommons.org/publicdomain/zero/1.0/ | * |
dc.subject | digital assets | en_US |
dc.subject | virtual currencies | en_US |
dc.subject | digital tokens | en_US |
dc.subject | tax treatment | en_US |
dc.subject | capital gains | en_US |
dc.subject | digitalna imovina | en_US |
dc.title | OPOREZIVANJE DIGITALNE IMOVINE U REPUBLICI SRBIJI | en_US |
dc.title.alternative | DIGITAL ASSETS TAXATION IN THE REPUBLIC OF SERBIA | en_US |
dc.type | conferenceObject | en_US |
dc.description.version | Published | en_US |
dc.identifier.doi | 10.46793/XXIMajsko.911LS | en_US |
dc.type.version | PublishedVersion | en_US |
Appears in Collections: | Faculty of Law, Kragujevac |
Files in This Item:
File | Description | Size | Format | |
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Savremeno Pravo-927-946.pdf | 357.16 kB | Adobe PDF | ![]() View/Open |
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