Reglering av kryptotillgångar inom det svenska skatteregelverket
(2021) LAGF03 20211Department of Law
Faculty of Law
- Abstract (Swedish)
- Kryptovalutor är ett relativt nytt fenomen inom den finansiella infrastrukturen av samhället. Sedan de ökat i popularitet och användning har det inneburit positiva men även negativa konsekvenser för samtliga aktörer inom den finansiella infrastrukturen.
Sedan dess tillkomst (och fram tills nu) har lagstiftaren varit relativt återhållsam vad gäller specifik reglering av kryptovalutor. Detta kan ha inneburit att vissa ekonomiska brott ägt rum som egentligen kunde ha stoppats genom bättre insyn i de marknader där transaktioner av främst kryptovalutor förekommer.
Det verkar vara fallet att EU-kommissionen, och följdaktligen den svenska regeringen, har börjat ta kryptovalutor på större allvar. Detta har resulterat i ett förslag till... (More) - Kryptovalutor är ett relativt nytt fenomen inom den finansiella infrastrukturen av samhället. Sedan de ökat i popularitet och användning har det inneburit positiva men även negativa konsekvenser för samtliga aktörer inom den finansiella infrastrukturen.
Sedan dess tillkomst (och fram tills nu) har lagstiftaren varit relativt återhållsam vad gäller specifik reglering av kryptovalutor. Detta kan ha inneburit att vissa ekonomiska brott ägt rum som egentligen kunde ha stoppats genom bättre insyn i de marknader där transaktioner av främst kryptovalutor förekommer.
Det verkar vara fallet att EU-kommissionen, och följdaktligen den svenska regeringen, har börjat ta kryptovalutor på större allvar. Detta har resulterat i ett förslag till förordning om marknader för kryptotillgångar. På ytan verkar det se ut som att regleringen av kryptovalutor på sätt och vis kommer matcha reglerna om insyn som myndigheter har över bankväsendet. En av de många kvarstående frågorna gällande kryptovalutor är om en sådan reglering är tillräcklig eller inte med avseende till EU:s mål om finansiell stabilitet och monetär suveränitet. (Less) - Abstract
- Cryptocurrencies are a relatively new phenomenon in the financial infrastructure of society. Since the rise in their popularity and circulation, cryptocurrencies has brought forth some positive, but also some negative consequences for all the actors within the financial infrastructure.
Since its launching (and up until recently), the legislative branch has been somewhat restrained from drafting policy with specific regards to cryptocurrencies. This might have resulted in some economic crime ocurring, due to the absence of oversight in the markets where cryptocurrencies dominate.
It seems to be the case, as of recently, that the EU-commission and subsuquently the swedish parliament, is starting to take cryptocurrencies more... (More) - Cryptocurrencies are a relatively new phenomenon in the financial infrastructure of society. Since the rise in their popularity and circulation, cryptocurrencies has brought forth some positive, but also some negative consequences for all the actors within the financial infrastructure.
Since its launching (and up until recently), the legislative branch has been somewhat restrained from drafting policy with specific regards to cryptocurrencies. This might have resulted in some economic crime ocurring, due to the absence of oversight in the markets where cryptocurrencies dominate.
It seems to be the case, as of recently, that the EU-commission and subsuquently the swedish parliament, is starting to take cryptocurrencies more seriously. This has resulted in a proposal for a regulation on markets in crypto-assets.
The proposal will, at surface level, somewhat match the level of insight authorities have over the banking market today. One of the many questions remaining is whether or not that will sufficient enough in order to maintain the goals EU has set regarding financial stability and the monetary sovereignty. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9046076
- author
- Rajab, Adam Shokr LU
- supervisor
- organization
- course
- LAGF03 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- kryptovalutor, skatterätt, betalningsmedel
- language
- Swedish
- id
- 9046076
- date added to LUP
- 2021-08-16 14:58:44
- date last changed
- 2021-08-16 14:58:44
@misc{9046076,
abstract = {{Cryptocurrencies are a relatively new phenomenon in the financial infrastructure of society. Since the rise in their popularity and circulation, cryptocurrencies has brought forth some positive, but also some negative consequences for all the actors within the financial infrastructure.
Since its launching (and up until recently), the legislative branch has been somewhat restrained from drafting policy with specific regards to cryptocurrencies. This might have resulted in some economic crime ocurring, due to the absence of oversight in the markets where cryptocurrencies dominate.
It seems to be the case, as of recently, that the EU-commission and subsuquently the swedish parliament, is starting to take cryptocurrencies more seriously. This has resulted in a proposal for a regulation on markets in crypto-assets.
The proposal will, at surface level, somewhat match the level of insight authorities have over the banking market today. One of the many questions remaining is whether or not that will sufficient enough in order to maintain the goals EU has set regarding financial stability and the monetary sovereignty.}},
author = {{Rajab, Adam Shokr}},
language = {{swe}},
note = {{Student Paper}},
title = {{Reglering av kryptotillgångar inom det svenska skatteregelverket}},
year = {{2021}},
}