摘要：The last decade has been marked by the rapid and intensive development of various cryptocurrencies,which are essentially abstract,digital currencies and are exchanged through so-called. block chain technology. Considering the increasing amount of business in cryptocurrencies,as well the fact the dealing with cryptocurrencies is not legally determined,the aim of this paper is to analise the legal (current) aspect of the tax treatment of transactions related to cryptocurrencies with special reference to their treatment of Republika Srpska,that is,Bosnia and Herzegovina,depending on whether it is a matter within the competence of the Tax Administration of the Republika Srpska or it is a matter within the competence of the Administration for Indirect Taxation of Bosnia and Herzegovina. Further more,the aim is also to identify the obstacles arising from the inaccurate or incomplete legal definition of cryptocurrencies and related transactions,and to propose specific solutions and measures that should be taken into account when taxing the cryptocurrency in the Republika Srpska,respectively,in Bosnia and Herzegovina.
其他摘要：Posljednje desetljeće je obilježeno brzim i snažnim razvojem različitih kriptovaluta koje su,u biti,apstraktne,digitalne valute i koje se razmjenjuju putem tzv. lanaca blokova,engl. blockchain tehnologije. S obzirom na sve intenzivniji i masovniji obim po
