Income Tax Aspects of Cryptocurrencies - Legal and Young Economists' View in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F20%3A00115131" target="_blank" >RIV/00216224:14560/20:00115131 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.udekom.org.rs/balkansjetss2020311-10.html" target="_blank" >http://www.udekom.org.rs/balkansjetss2020311-10.html</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.31410/Balkans.JETSS.2020.3.1.1-10" target="_blank" >10.31410/Balkans.JETSS.2020.3.1.1-10</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Income Tax Aspects of Cryptocurrencies - Legal and Young Economists' View in the Czech Republic

Popis výsledku v původním jazyce

Cryptocurrencies are used not only as a payment instrument but also as a speculative and investment instrument. In the context of their use, the question arises of how and whether they should be taxed. The aim of the paper is to analyse and to assess the taxation of income from the cryptocurrency operations from the perspective of a non-business natural person in compliance with the Act on Income Taxes in the Czech Republic, concurrently to find out the attitude of young future economists familiar with cryptocurrencies to this tax issue and to identify socioeconomic factors influencing their attitude. For this purpose, an online questionnaire survey was conducted among economists aged 19-35 years in May 2019. A total of 269 responses were obtained and evaluated using descriptive statistics and ordinal regression. While, according to the effective law, income from all cryptocurrency operations is to be taxed, the results show that most of the respondents (44.98%) would tax the income depending on how cryptocurrencies are used.

Název v anglickém jazyce

Income Tax Aspects of Cryptocurrencies - Legal and Young Economists' View in the Czech Republic

Popis výsledku anglicky

Cryptocurrencies are used not only as a payment instrument but also as a speculative and investment instrument. In the context of their use, the question arises of how and whether they should be taxed. The aim of the paper is to analyse and to assess the taxation of income from the cryptocurrency operations from the perspective of a non-business natural person in compliance with the Act on Income Taxes in the Czech Republic, concurrently to find out the attitude of young future economists familiar with cryptocurrencies to this tax issue and to identify socioeconomic factors influencing their attitude. For this purpose, an online questionnaire survey was conducted among economists aged 19-35 years in May 2019. A total of 269 responses were obtained and evaluated using descriptive statistics and ordinal regression. While, according to the effective law, income from all cryptocurrency operations is to be taxed, the results show that most of the respondents (44.98%) would tax the income depending on how cryptocurrencies are used.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Balkans Journal of Emerging Trends in Social Sciences

ISSN

2620-164X

e-ISSN

—

Svazek periodika

3

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

RS - Srbská republika

Počet stran výsledku

10

Strana od-do

1-10

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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