Zdanění sdílené ekonomiky v ČR

The main objective of the bachelor's thesis is to analyse the taxation of selected segments of the sharing economy in the Czech Republic. This phenomenon, based on the digital linking of providers and consumers, has spread very quickly and brought new challenges to the Czech tax system. The thesis explains the principles of the sharing economy, the legislative framework for income taxation and value added tax and identifies the risks of tax evasion. The final part is devoted to the evaluation of international tax cooperation tools and model scenarios demonstrating the financial impacts of taxation in practice.