Regulace a zdanění kryptoměn v České republice

The main objective of this bachelor thesis is to identify and describe in detail the mechanisms by which cryptocurrencies are regulated and taxed in the Czech Republic. The first part of the thesis deals with the very definition of a cryptocurrency from the technological point of view, furthermore with the description of its functioning, advantages, disadvantages and impacts on the banking system. The second part consists of the identification of cryptocurrencies within the framework of the Czech accounting system and the definition of a cryptocurrency for the purpose of the taxation amongst all relevant tax categories (e. g. the income tax, VAT, etc.). The final section compares the current situation with those in other EU countries, or with their official position respectively (if there is one).