Právní a ekonomické aspekty kryptoměn

Abstract

The bachelor thesis is focused on the issue of cryptocurrencies legal regulation with a focus on the specifics of taxation of income from cryptocurrency transactions. The aim of the thesis is to clarify the question of cryptocurrencies legal regulation and to enrich theoretical knowledge with practical examples.

In the theoretical part of the thesis, there is a history of cryptocurrencies described as well as a characteristic of Bitcoin technological side.

The practical part of the thesis deals with the analysis of current legislation and rules concerning cryptocurrencies in the field of combating money laundering and terrorism financing. The thesis also focuses on the analysis of taxation of income flowing to taxpayers when selling or exchanging cryptocurrencies and compares these findings with the Slovak Republic.