Komparace regulace kryptoměn a jejich případné zdanění v ČR a USA v období 2013–2020

The bachelor's thesis compares the regulation of cryptocurrencies and their taxation in the Czech Republic and the US in 2013–2020. In the theoretical part of the thesis, concepts related to money theory and cryptocurrencies are defined. At the beginning of the practical part, the regulatory approach in the world is summarised, followed by an analysis of the regulation of cryptocurrencies and their taxation in the US and the Czech Republic. Countries' approach is compared in terms of central bank attitudes, crime fighting and tax aspects. The effect of cryptocurrencies on public budgets is also analysed. The thesis answers the research question of whether the current legal framework is sufficient and clear to deal with cryptocurrencies. Clear management of cryptocurrencies requires the creation of a specific regulation exclusively covering cryptocurrencies and its characteristics. The hypothesis of "cryptocurrencies do not and cannot have a significant effect on public budgets" is rebutted. The fight of the state against illegal activities in which cryptocurrencies can be used is particularly important in terms of the influence of cryptocurrencies on public budgets. The bachelor's thesis provides a comprehensive look at the issue of cryptocurrency regulation in the US and the Czech Republic in 2013–2020, with the United States of America's approach to cryptocurrencies is more active in shaping the necessary legislation.