Kryptoměny – ekonomická návratnost a analýza problémových oblastí z pohledu účetnictví a daní

Abstract

This diploma thesis is focused on the issue of cryptocurrencies, while its content is the characteristics, development, and current status, which together provide the necessary foundation for understanding their functioning. The thesis also includes the regulation of cryptocurrencies, which affects the market, and at the same time the risks are analyzed advantages, and disadvantages associated with investing in cryptocurrencies. A significant part of the thesis focuses on the issue from the accounting point of view, specifically the reporting, valuation, and accounting of cryptocurrencies according ČÚL and IFRS, supplemented with model examples. The final part focuses on tax issues, particularly the taxation of income from cryptocurrencies, including examples of tax liability calculation. Attention is also given to the specific procedure in the area of VAT, especially in relation to the exchange, mining or buying and selling goods or services for cryptocurrency. The thesis employs methods of description, deduction, analysis, comparison, and evaluation.