Analýza účetních a daňových aspektů kryptoměn

Abstract

The theme of this Bachelor thesis is Analysis of Accounting and Tax Aspects of Cryptocurrencies. The object is to describe cryptocurrencies´, the way how they work and their history, and furthermore analyze and compare possibilities of their reporting according to Czech accounting regulations and International Financial Reporting Standards. In addition to that this thesis also focuses on the issue of cryptocurrency taxation in the conditions of Czech regulations with a focus on the calculation and optimization of the amount of personal and corporate income tax, and the definition of cryptocurrency transactions subject to value-added tax.