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Cryptocurrencies from an Income Tax Perspective for Individuals
 Tkáčová, Natálie ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with defining the basic principles of cryptocurrencies and the taxation of income from them for individuals. The theoretical part focuses on the interpretation of basic technical terms. The analytical part analyses the current legislation and recommendations of Czech public institutions in reporting and taxation of cryptocurrencies, which is specifically elaborated in the design part. The main contribution of the thesis is the analysis of taxation recommendations for individual practical examples of taxation of cryptocurrency income.
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2 Tkáčová, Natália
2 Tkáčová, Nikola
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