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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
 Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
Detailed record
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
 Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
Detailed record

See also: similar author names
1 Malá, Ilona
1 Malá, Irena
1 Malá, Iva
6 Malá, Ivana
6 Malá, Ivana
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