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Cryptocurrencies in terms of tax burden for a specific entity

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F22%3A43905656" target="_blank" >RIV/60076658:12510/22:43905656 - isvavai.cz</a>

  • Result on the web

    <a href="http://omp.ef.jcu.cz/index.php/EF/catalog/book/83" target="_blank" >http://omp.ef.jcu.cz/index.php/EF/catalog/book/83</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.32725/978-80-7394-976-1.15" target="_blank" >10.32725/978-80-7394-976-1.15</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Cryptocurrencies in terms of tax burden for a specific entity

  • Original language description

    Cryptocurrencies are a modern phenomenon not only in terms of technologicaladvancement, but also as a means of payment or investment. The aim of the paper is toevaluate the impact of dealing with cryptocurrencies in terms of tax burden for a particularentity. To assess the tax burden, personal and corporate income tax and value added tax areselected. The analysis is complemented by recommendations for optimising the tax liabilityand a list of consequences of not declaring income from cryptocurrencies. The conclusionsummarizes the results, including the outstanding legislative issues of further taxation.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2022

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of the 16th International Scientific Conference INPROFORUM 2022. DIGITALIZATION. Society and Markets, Business and Public Administration

  • ISBN

    978-80-7394-976-1

  • ISSN

  • e-ISSN

    2336-6788

  • Number of pages

    5

  • Pages from-to

    96-100

  • Publisher name

    Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

  • Place of publication

    České Budějovice

  • Event location

    České Budějovice

  • Event date

    Oct 3, 2022

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article