Daňové aspekty kryptoměn a daňová gramotnost v České republice

Abstract

This bachelor’s thesis examines the taxation of cryptocurrencies in the context of current Czech legislation and analyzes the level of tax literacy among the population of the Czech Republic. The main objective of the thesis was to assess the level of tax literacy among the Czech population, with a focus on the specific aspects related to cryptocurrencies. The theoretical section defines basic concepts, the legal framework, and procedures for taxing income from cryptocurrencies under the Income Tax Act. The practical section is based on an original questionnaire survey that tested respondents’ knowledge of cryptocurrencies and their tax regulations. The research results show that the overall level of tax literacy is low. The data obtaioned confirm the existence of gender differences in the level of knowledge. In conclusion, the thesis proposes ways to improve public awarenesss and emphasizes the need for education in the field of cryptocurrencies.