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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Zdanění kryptoměn
 Zelený, Pavel
This diploma thesis focuses on taxation of cryptocurrencies. Aim of this work is to make a proposal for a change to the Czech legislation in the field of cryptocur-rencies and their taxation. Main features of cryptocurrencies and taxation ap-proaches in Czech Republic and selected countries of European union are de-scribed in this thesis. Text also included examples demonstrating main differences between countries in regard to taxation policies. Based on experts opinions and detailed comparison of the taxation approaches to cryptocurrencies in selected countries, suggestion for a change to the Czech legislation in this area is proposed.
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Zdanění a obchodování kryptoměn
 Hajná, Veronika
This bachelor thesis deals with the comparative analysis in the field of cryptocur-rency trading and its subsequent taxation aimed at natural persons in the Czech Republic and Slovak Republic. The natural persons are entrepreneurs, non-entrepreneurs or employees. It focuses on optimization and quantification of the obligation to tax income from cryptocurrency, social insurance and health insuran-ce. The work itself consists of forming case examples which serve to compare the compulsory yearly income tax payments, social and health insurance. Based on the achieved results, recommendations for the taxation of cryptocurrencies in the Czech Republic are proposed.
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