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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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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
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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
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