Specifics of cryptocurrencies from an accounting, tax and financial view in a globalized environment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A89534" target="_blank" >RIV/60460709:41110/21:89534 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.1051/shsconf/20219203014" target="_blank" >https://doi.org/10.1051/shsconf/20219203014</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1051/shsconf/20219203014" target="_blank" >10.1051/shsconf/20219203014</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Specifics of cryptocurrencies from an accounting, tax and financial view in a globalized environment

Popis výsledku v původním jazyce

The paper highlights the need for a uniform approach for the accounting and tax treatment of virtual currency by comparing the level of legal definitions and different approaches. The most elaborate legal implementation of this topic is in the Slovak Republic where the treatment of virtual currencies is included in the Accounting Act and the Income Tax Act. The Czech Republic approaches cryptocurrencies only on the basis of recommendations from the Ministry of Finance, which is not legally binding to obey. Germany has included cryptocurrencies in the Banking Act, the accounting definition is missing and the tax solution is in the Income Tax Act.

Název v anglickém jazyce

Specifics of cryptocurrencies from an accounting, tax and financial view in a globalized environment

Popis výsledku anglicky

The paper highlights the need for a uniform approach for the accounting and tax treatment of virtual currency by comparing the level of legal definitions and different approaches. The most elaborate legal implementation of this topic is in the Slovak Republic where the treatment of virtual currencies is included in the Accounting Act and the Income Tax Act. The Czech Republic approaches cryptocurrencies only on the basis of recommendations from the Ministry of Finance, which is not legally binding to obey. Germany has included cryptocurrencies in the Banking Act, the accounting definition is missing and the tax solution is in the Income Tax Act.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

SHS Web of Conferences 92, 0 (2021) Globalization and its Socio-Economic Consequences 2020

ISBN

—

ISSN

2261-2424

e-ISSN

2261-2424

Počet stran výsledku

10

Strana od-do

1-10

Název nakladatele

SHS Web of Conferences, France

Místo vydání

—

Místo konání akce

Rajecké Teplice, Slovakia

Datum konání akce

13. 10. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—