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Právní problematika zdanění příjmů z kryptoaktiv

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Titel: Právní problematika zdanění příjmů z kryptoaktiv
Autoren: Sobol, Michal
Weitere Verfasser: Kotáb, Petr, Martiník, Pavel
Verlagsinformationen: 2024.
Publikationsjahr: 2024
Schlagwörter: daň, tax, crypto-assets, income, kryptoaktiva, příjem
Beschreibung: Legal Issues of Taxation of Income from Crypto-Assets Abstract This thesis dissects the taxation of income from crypto-assets from the legal perspective. The author aims to apply an effective tax treatment of a wide range of diverse and differently taxable activities related to crypto-assets, in which a taxable event may occur, to critically analyze the shortcomings in the tax system in relation to crypto-assets, to propose a solution and to compare the taxation of crypto-assets in the Czech Republic with foreign legal systems. To this end, the thesis is divided into five chapters. The first chapter is devoted to a brief general discussion of taxes, outlining the structure of income and value added taxes in the Czech Republic and serving to link theory and practice in the subsequent chapters. The second chapter deals with the legal classification of crypto-assets from the perspective of domestic legislation, European Union legislation, but also from the perspective of state authorities and state administration. The core part of the thesis is the third chapter. There, the author applies relevant tax treatment to individual activities related to crypto-assets, performs a legal analysis to determine the tax liability, defines the shortcomings in the tax system and controversial issues in the application of the...
Publikationsart: Master thesis
Sprache: Czech
Zugangs-URL: http://www.nusl.cz/ntk/nusl-616857
Dokumentencode: edsair.od......2186..3ac49e7785fa7b85ed84d56ec9874da8
Datenbank: OpenAIRE
Beschreibung
Abstract:Legal Issues of Taxation of Income from Crypto-Assets Abstract This thesis dissects the taxation of income from crypto-assets from the legal perspective. The author aims to apply an effective tax treatment of a wide range of diverse and differently taxable activities related to crypto-assets, in which a taxable event may occur, to critically analyze the shortcomings in the tax system in relation to crypto-assets, to propose a solution and to compare the taxation of crypto-assets in the Czech Republic with foreign legal systems. To this end, the thesis is divided into five chapters. The first chapter is devoted to a brief general discussion of taxes, outlining the structure of income and value added taxes in the Czech Republic and serving to link theory and practice in the subsequent chapters. The second chapter deals with the legal classification of crypto-assets from the perspective of domestic legislation, European Union legislation, but also from the perspective of state authorities and state administration. The core part of the thesis is the third chapter. There, the author applies relevant tax treatment to individual activities related to crypto-assets, performs a legal analysis to determine the tax liability, defines the shortcomings in the tax system and controversial issues in the application of the...