Digital currencies: Bitcoin

Od leta 2009 in nastanka prve digitalne valute smo dobili še mnoge druge, od katerih jih je veliko propadlo, številne pa so se tudi ohranile. Kljub številčnosti digitalnih valut ostaja bitcoin, ki je prva decentralizirana kriptovaluta, valuta z največjim trgom. Kriptovalute, predvsem bitcoin, so bile v preteklih letih deležne velikega nadzora in zanimanja javnosti. Medtem ko se uporabniki in vlagatelji navdušujejo nad potencialom teh valut in nad digitalnim plačilnim sistemom, so vlada in regulatorni organi vedno bolj zaskrbljeni zaradi tveganj, ki jih kriptovalute prinašajo. V diplomskem seminarju s tematiko digitalnih valut sta predstavljeni zgodovina digitalnih valut ter njihova opredelitev, v nadaljevanju pa se vsebina osredotoči na bitcoin. Opisane so njegove komponente, lastnosti in delovanje ter naštete prednosti in slabosti. Zaradi tveganj in potenciala za kriminal, ki jih digitalne valute prinašajo, sta predstavljeni regulacija digitalnih valut in davčna obravnava virtualnih valut v Sloveniji.Since 2009 and the emergence of the first digital currency, we have received many others, many of which have collapsed and many also retained. Despite the abundance of digital currencies, bitcoin, which is the first decentralized cryptocurrency, remains the currency with the largest market. Cryptocurrencies, especially bitcoin, have received a great deal of public control and interest over the years. While users and investors are excited about the potential of these currencies and the digital payment system, government and regulatory authorities are increasingly concerned about the risks that cryptocurrencies bring. The bachelor`s thesis with digital currencies theme initially presents the history of digital currencies and their definition and later focuses on bitcoin. Its components, features and performance are described, as well as the advantages and disadvantages listed. Due to the risks and potential for crime that digital currencies bring, the regulation of digital currencies and the tax treatment of virtual currencies in Slovenia are presented