In the introduction I will describe the topic of the thesis, the purpose and objectives of the research, the methodology used, the relevance of the topic for the economy and society. In chapter 1 I will talk about the nature of virtual currencies and digital wallets, characteristics and functions of digital wallets, history and development of virtual currencies and digital wallets. In chapter 2 I will discuss the tax treatment of virtual currencies, addressing the regulatory and legal framework of reference, taxation of cryptocurrencies in Italy, and the interpretation of current legislation. In chapter 3 I will examine a case study analysis between holding virtual currencies without trading, trading with virtual currencies, examples of trading and payment transactions through digital wallets, analyzing the tax impact of the above cases and identifying any opportunities or tax issues. In conclusion, I will explain the main results of the research and the work carried out, and I will provide an overall assessment of the current tax regime applicable to virtual currencies held in digital wallets.
Nell' introduzione descriverò il tema della tesi, lo scopo e obiettivi della ricerca, metodologia utilizzata, rilevanza del tema per l'economia e la società. Nel capitolo 1 parlerò della natura delle valute virtuali e dei digital wallet, caratteristiche e funzioni dei digital wallet, storia e sviluppo delle valute virtuali e dei digital wallet. Nel capitolo 2 discuterò il trattamento fiscale delle valute virtuali, affrontando il quadro normativo e giuridico di riferimento, tassazione delle criptovalute in Italia, e l'interpretazione della normativa vigente. Nel capitolo 3 esaminerò un analisi di casi specifici tra detenzione di valute virtuali senza attività commerciale, attività commerciale con valute virtuali, esempi di operazioni di compravendita e pagamento attraverso digital wallet, analisi dell’impatto fiscale dei casi sopra citati e identificazione di eventuali opportunità o criticità fiscali. In conclusione spiegherò i principali risultati della ricerca e del lavoro svolto, e fornirò una valutazione complessiva sull’attuale regime fiscale applicabile alle valute virtuali detenute in digital wallet.
IL TRATTAMENTO FISCALE DELLE VALUTE VIRTUALI
MION, PAOLO
2022/2023
Abstract
In the introduction I will describe the topic of the thesis, the purpose and objectives of the research, the methodology used, the relevance of the topic for the economy and society. In chapter 1 I will talk about the nature of virtual currencies and digital wallets, characteristics and functions of digital wallets, history and development of virtual currencies and digital wallets. In chapter 2 I will discuss the tax treatment of virtual currencies, addressing the regulatory and legal framework of reference, taxation of cryptocurrencies in Italy, and the interpretation of current legislation. In chapter 3 I will examine a case study analysis between holding virtual currencies without trading, trading with virtual currencies, examples of trading and payment transactions through digital wallets, analyzing the tax impact of the above cases and identifying any opportunities or tax issues. In conclusion, I will explain the main results of the research and the work carried out, and I will provide an overall assessment of the current tax regime applicable to virtual currencies held in digital wallets.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/48434