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[{"key": "dc.contributor.advisor", "value": "Kypp\u00f6, Jorma", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ghezzi, Reetta", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-08-19T09:38:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-08-19T09:38:48Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/71463", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Virtuaalivaluuttojen tuloverotus vuosina 2013-2019 kandidaatin tutkielman tavoitteena\non luoda katsaus virtuaalivaluuttojen laillisen aseman kehitykseen vuosien 2013-2019 aikana\nsek\u00e4 vastata siviilioikeudellisesta n\u00e4k\u00f6kulmasta virtuaalivaluuttojen verotuskohteluun\nliittyviin kysymyksiin. Aihepiiri rajautuu kansallisen lains\u00e4\u00e4d\u00e4nn\u00f6n tarkasteluun.\nTutkielman metodina on systemaattinen kirjallisuuskatsaus, jonka avulla pyrit\u00e4\u00e4n luomaan\nteoreettinen viitekehys virtuaalivaluuttojen asemasta lains\u00e4\u00e4d\u00e4nn\u00f6n, oikeusk\u00e4yt\u00e4nn\u00f6n\nsek\u00e4 oikeuskirjallisuuden avulla. Virtuaalivaluuttoja koskeva oikeusk\u00e4yt\u00e4nt\u00f6 muuttui\nvuonna 2019 korkeimman hallinto-oikeuden vuosikirjap\u00e4\u00e4t\u00f6ksen (KHO:2019:42) my\u00f6t\u00e4.\nVirtuaalivaluutoilla ei edelleenk\u00e4\u00e4n ole tuloverolakiin kirjattua asemaa, vaikkakin korkeimman\nhallinto-oikeuden tulkinnan mukaisesti virtuaalivaluuttojen oikeudellinen\nasema j\u00e4sentyy yleisell\u00e4 tasolla omaisuudeksi ja oikeuskirjallisuuden valossa spesifisemmin\nomistusoikeudeksi aineettomaan objektiin. Virtuaalivaluuttojen k\u00e4sitt\u00e4minen omistusoikeutena\naineettomaan objektiin ei kuitenkaan tarkoita, ett\u00e4 ne olisivat rinnastettavissa\nk\u00e4ytt\u00f6oikeuksiksi, mik\u00e4 selittyy tarkastelemalla virtuaalivaluuttojen m\u00e4\u00e4ritelm\u00e4\u00e4 ja\nk\u00e4ytt\u00f6tarkoitusta. Virtuaalivaluuttoihin sovelletaan tuloverolain p\u00e4\u00e4omatuloverotusta\nkoskevia pyk\u00e4li\u00e4, lukuun ottamatta Proof on Work -protokollan mukaista louhintatuloa.\nSen katsotaan olevan ansiotuloa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Bachelor\u2019s thesis in taxation of cryptocurrencies in 2013-2019 aims to build a picture\nframe that answers how Finland\u2019s national legislation considers cryptocurrencies and\nhow the income taxation sees them. Subject is narrowed down to consider only Finland\u2019s\nnational legislation system and laws. First aim is to answer how the income taxation of\ncryptocurrencies has developed in 2013-2019. Secondly this bachelor\u2019s thesis aims to\nanswer what is the cryptocurrencies position in the national legislation. Systematic review\nis used as a method to accomplish the aims. The income taxation and legal practise\nchanged in 2019 as Finland\u2019s Supreme Administrative Court landmark ruled cryptocurrencies\nto be considered as property and hence the ruling follows the norm in capitalincome\ntaxation. More specifically legal literature considers cryptocurrencies to be property\nrights to the immaterial objects, but not license agreements. Mining is considered\nunder capital-income taxation ruling and earned income taxation.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-08-19T09:38:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-08-19T09:38:48Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "28", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "korkein hallinto-oikeus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "p\u00e4\u00e4omatuloverotus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ansiotuloverotus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Virtuaalivaluuttojen tuloverotus vuosina 2013-2019", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202008195596", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatinty\u00f6", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Informaatioteknologia", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Information Technology", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Tietoj\u00e4rjestelm\u00e4tiede", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Information Systems Science", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_7a1f", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "bachelorThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "601", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "oikeusasema", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tulovero", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "virtuaalivaluutta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tuloverolaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "lains\u00e4\u00e4d\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ansiotulot", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "louhinta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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