{"id":"https://openalex.org/W4283644754","doi":"https://doi.org/10.23919/mipro55190.2022.9803705","title":"Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax","display_name":"Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax","publication_year":2022,"publication_date":"2022-05-23","ids":{"openalex":"https://openalex.org/W4283644754","doi":"https://doi.org/10.23919/mipro55190.2022.9803705"},"language":"en","primary_location":{"id":"doi:10.23919/mipro55190.2022.9803705","is_oa":false,"landing_page_url":"https://doi.org/10.23919/mipro55190.2022.9803705","pdf_url":null,"source":{"id":"https://openalex.org/S4363605136","display_name":"2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042480209","display_name":"Zoran \u0160inkovi\u0107","orcid":null},"institutions":[{"id":"https://openalex.org/I92251255","display_name":"University of Split","ror":"https://ror.org/00m31ft63","country_code":"HR","type":"education","lineage":["https://openalex.org/I92251255"]}],"countries":["HR"],"is_corresponding":true,"raw_author_name":"Z. Sinkovic","raw_affiliation_strings":["University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000"],"affiliations":[{"raw_affiliation_string":"University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000","institution_ids":["https://openalex.org/I92251255"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029901395","display_name":"Luka Pribisali\u0107","orcid":null},"institutions":[{"id":"https://openalex.org/I92251255","display_name":"University of Split","ror":"https://ror.org/00m31ft63","country_code":"HR","type":"education","lineage":["https://openalex.org/I92251255"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"L. Pribisalic","raw_affiliation_strings":["University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000"],"affiliations":[{"raw_affiliation_string":"University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000","institution_ids":["https://openalex.org/I92251255"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5042480209"],"corresponding_institution_ids":["https://openalex.org/I92251255"],"apc_list":null,"apc_paid":null,"fwci":1.1789,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.72890026,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"1126","last_page":"1131"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9941999912261963,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9941999912261963,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9164999723434448,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-taxation","display_name":"International taxation","score":0.5810790657997131},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.5552550554275513},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.5235742330551147},{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"Cryptocurrency","score":0.4955240488052368},{"id":"https://openalex.org/keywords/double-taxation","display_name":"Double taxation","score":0.4844629764556885},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.48005542159080505},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.4759492576122284},{"id":"https://openalex.org/keywords/monetary-economics","display_name":"Monetary economics","score":0.4470311999320984},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.38250359892845154},{"id":"https://openalex.org/keywords/labour-economics","display_name":"Labour economics","score":0.3302956819534302},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.30106616020202637},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.2907021641731262},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.2557438910007477},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.09002476930618286}],"concepts":[{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5810790657997131},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.5552550554275513},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.5235742330551147},{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.4955240488052368},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.4844629764556885},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.48005542159080505},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.4759492576122284},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4470311999320984},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38250359892845154},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3302956819534302},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.30106616020202637},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2907021641731262},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2557438910007477},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.09002476930618286}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.23919/mipro55190.2022.9803705","is_oa":false,"landing_page_url":"https://doi.org/10.23919/mipro55190.2022.9803705","pdf_url":null,"source":{"id":"https://openalex.org/S4363605136","display_name":"2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1589707757","https://openalex.org/W3121833583","https://openalex.org/W938579114","https://openalex.org/W78555238","https://openalex.org/W2522530051","https://openalex.org/W2361498453","https://openalex.org/W1850929187","https://openalex.org/W3198797451","https://openalex.org/W2237241218","https://openalex.org/W2361032086"],"abstract_inverted_index":{"Cryptocurrencies":[0],"are":[1],"a":[2],"completely":[3],"new":[4],"concept":[5],"that":[6],"changes":[7],"not":[8],"only":[9],"the":[10,16,26,34,42,61,82,88,99],"way":[11,17],"we":[12,18],"pay":[13],"but":[14],"also":[15,80],"experience":[19],"money.":[20],"Currently,":[21],"different":[22],"member":[23,45],"states":[24,46],"of":[25,41,64,66,84,122],"European":[27,43,90,100],"Union":[28,91,101],"define":[29],"cryptocurrencies":[30,67],"differently":[31],"and":[32,71,106,115,119],"tax":[33,70],"income":[35,47,69,73],"from":[36,48],"cryptocurrency":[37,49,104],"trading":[38,50],"differently.":[39],"Most":[40],"Union\u2019s":[44],"is":[51],"taxed":[52],"as":[53],"capital":[54],"gains.":[55],"Therefore,":[56],"this":[57],"paper":[58],"will":[59,79],"analyze":[60,81],"legal":[62],"issues":[63],"taxation":[65],"with":[68],"corporate":[72],"tax.":[74],"The":[75],"de":[76],"lege":[77],"ferenda":[78],"introduction":[83],"universal":[85],"rules":[86,97],"for":[87,102],"whole":[89],"to":[92,113],"protect":[93],"all":[94,103,107],"investors,":[95],"equal":[96],"within":[98],"issuers":[105],"service":[108],"providers,":[109],"remove":[110],"legislative":[111],"barriers":[112],"innovation":[114],"cover":[116],"technological":[117],"development":[118],"future":[120],"types":[121],"cryptocurrencies.":[123]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}