Analýza zdanění příjmů z nákupu, prodeje a těžby kryptoměny

Abstract

The aim of this work is to summarize the basic methods of taxation of income from the purchase, sale and mining of cryptocurrencies according to valid legislation. The first part of this thesis explains the theoretical bases related to cryptocurrency. These theoretical findings are further applied in the practical part. The practical part uses, among other things, the results of interviews with several experts in this field. The results of this work can provide useful information for cryptocurrency traders and entrepreneurs who are obliged to admit and tax income from these activities.