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Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
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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.
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Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
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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.
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Zaměstnanecké benefity a jejich význam
Svoboda, Radek
Svoboda, R. Employee benefits and their importance. Bachelor thesis. Brno: Mendel University in Brno, 2014. In bachelor theses I consider problems of employee benefits. My work is di-vided into theoretical and practical part. The theoretical part describes type of employee benefits, legal adjustment of care for employee and tax and levy convenience for participants of the employment relationship. The practical part is focused on a comparison of employee benefits programs of two competing companies that operate in the environment of automotive industry. Comparison will be primarily in terms of tax and levy convenience with regards to their social politics. I will examine motivational effects of provided benefits based on survey. I will suggest a possible development of providing employee benefits in indi-vidual companies.
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