Sdílená ekonomika a zdanění příjmů z ní

This diploma thesis deals with current topic of sharing economy, specifically the taxation of income from it. The theoretical part describes how the sharing economy works, what its main areas are and represents the most important market players, such as Uber or Airbnb. The analytical part deals with the position of Organization for Economic Cooperation and Development and the European Union, including legislation of selected EU countries, Czech Republic as well, from the point of view of regulations of the sharing economy and from the point of view of already existing or forthcoming legislative changes in the field of taxation. The aim of this thesis is to illustrate potential tax evasion resulting from income of sharing economy, namely on personal income tax, value added tax and local fees related to accommodation, all based on questionnaire survey.