Regulace kryptoměn se zaměřením na jejich zdanění

The subject of this thesis is a comprehensive analysis of Cryptocurrency issues with a focus on their taxation in domestic and international practice. It deals with fundamentals of financial markets, cryptography and blockchain technology. It analyses in detail the development, types, properties and functions of Cryptocurrencies, including their adoption potential in individual fields. It describes the development of general and tax regulation in the Czech Republic and in the world and applies the existing valid legislation on Cryptocurrency taxation. It focuses on individual types of taxes, as well as more possible manipulations with Cryptocurrencies that are decisive for their taxation. It analyses the fiscal impacts of Cryptocurrencies on the tax system and domestic budgets, including the definition of the grey economy and the risks for the state, as well as the consumers. The work is concluded with a critical reflection de lege ferenda.