Analýza daňových povinností ve sdílené ekonomice

Abstract

The bachelor thesis deals with the topic "Analysis of Tax Liability in Sharing Economy" and it is focused on the characteristics of tax and other legal aspects related to this growing economic phenomenon, there are also mentioned advantages and disadvantages that the Sharing Economy brings. Concurrently this thesis describes three companies operating services in the Sharing Economy, which belongs to the accommodation sector - Airbnb, the transport sector - Uber and the financial services sector - Zonky, examples of regulation in other European countries are also mentioned.