Zdaňovat příjmy z bitcoinu – ano či ne?
Income from Bitcoin as Subject of Taxation – Yes, or No?
Author(s): Zdenka PapouškováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: financial law; tax law; electronical money; virtual currencies; bitcoin
Summary/Abstract: The aim of the article is to describe the substance of terms: electronical money, virtual currencies and bitcoin in Czech Republic and selected countries. The author is trying to find an answer if to tax income of bitcoin.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 64/2018
- Issue No: 1
- Page Range: 111-118
- Page Count: 8
- Language: Czech