{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,13]],"date-time":"2025-06-13T04:46:15Z","timestamp":1749789975561,"version":"3.28.0"},"reference-count":21,"publisher":"IEEE","license":[{"start":{"date-parts":[[2022,5,23]],"date-time":"2022-05-23T00:00:00Z","timestamp":1653264000000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2022,5,23]],"date-time":"2022-05-23T00:00:00Z","timestamp":1653264000000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,5,23]]},"DOI":"10.23919\/mipro55190.2022.9803705","type":"proceedings-article","created":{"date-parts":[[2022,6,27]],"date-time":"2022-06-27T21:03:21Z","timestamp":1656363801000},"page":"1126-1131","source":"Crossref","is-referenced-by-count":2,"title":["Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax"],"prefix":"10.23919","author":[{"given":"Z.","family":"Sinkovic","sequence":"first","affiliation":[{"name":"University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"L.","family":"Pribisalic","sequence":"additional","affiliation":[{"name":"University of Split, Faculty of Law, Chair of Financial Law and Financial Science,Split,Croatia,21 000"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"263","reference":[{"key":"ref10","first-page":"7","article-title":"Besteuerung von Kryptowährungen, Ein ?berblick über die verschiedenen Steuerarten","author":"pielke","year":"2018","journal-title":"Springer Gabler"},{"key":"ref11","first-page":"332","article-title":"Steuerrecht, Verlag Dr. Otto Schmidt KG, 24","author":"tipke","year":"2021","journal-title":"Auflage Köln"},{"key":"ref12","first-page":"192","article-title":"Steuerrecht, C. F. Müller, 18","author":"birk","year":"2015","journal-title":"Auflage"},{"key":"ref13","first-page":"293","article-title":"Razmatranje teorijskih pristupa osnovnim institutima ure?enja oporezivanja dohotka","volume":"14","author":"mijatovi?","year":"2007","journal-title":"Revija Za Socijalnu Politiku"},{"journal-title":"European Court of Justice Judgement no C-264\/14","year":"2015","key":"ref14"},{"journal-title":"Klasa 410-01\/17-08\/29 Urbroj 513-07-21-01\/18-4","article-title":"Središnji ured Porezne uprave","year":"2018","key":"ref15"},{"journal-title":"Narodne novine br","year":"0","key":"ref16"},{"key":"ref17","first-page":"188","article-title":"Kapitalni dobici ostvareni u 2020. godini","author":"bo\u017eina","year":"2020","journal-title":"Ra?unovodsvo revizija i financije Zagreb prosinac"},{"key":"ref18","first-page":"657","article-title":"Oporezivanje bitcoina","volume":"67","author":"?i?in-\u0161ain","year":"2017","journal-title":"Zbornik Pravnog Fakulteta U Zagrebu"},{"year":"0","key":"ref19"},{"year":"0","key":"ref4"},{"key":"ref3","first-page":"2350","article-title":"Crypto-currency bubbles: an application of the Phillips–Shi–Yu (2013) methodology on Mt. Gox bitcoin prices","volume":"47","author":"wai-kong cheung","year":"2015","journal-title":"Applied Economics"},{"key":"ref6","first-page":"3","article-title":"Kryptowährungen und geldwäscherechtliche Regulierung","author":"wagner","year":"2020","journal-title":"Springer Gabler"},{"year":"0","key":"ref5"},{"year":"0","key":"ref8"},{"journal-title":"European Banking Authority -Op-\/2014\/08 Opinion on virtual currencies-1 pdf","year":"0","key":"ref7"},{"year":"0","key":"ref2"},{"year":"0","key":"ref1"},{"key":"ref9","article-title":"Akcijski plan za financijske tehnologije","author":"komisija","year":"0","journal-title":"Bruxelles"},{"journal-title":"FinMin der Freien und Hansestadt Hamburg v 11 12 2017 - S 2256 - 2017\/003-52","year":"0","key":"ref20"},{"year":"0","key":"ref21"}],"event":{"name":"2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)","start":{"date-parts":[[2022,5,23]]},"location":"Opatija, Croatia","end":{"date-parts":[[2022,5,27]]}},"container-title":["2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO)"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/9803295\/9803050\/09803705.pdf?arnumber=9803705","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,8,5]],"date-time":"2022-08-05T00:40:41Z","timestamp":1659660041000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/9803705\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,5,23]]},"references-count":21,"URL":"https:\/\/doi.org\/10.23919\/mipro55190.2022.9803705","relation":{},"subject":[],"published":{"date-parts":[[2022,5,23]]}}}