Zdanění a obchodování kryptoměn

This bachelor thesis deals with the comparative analysis in the field of cryptocur-rency trading and its subsequent taxation aimed at natural persons in the Czech Republic and Slovak Republic. The natural persons are entrepreneurs, non-entrepreneurs or employees. It focuses on optimization and quantification of the obligation to tax income from cryptocurrency, social insurance and health insuran-ce. The work itself consists of forming case examples which serve to compare the compulsory yearly income tax payments, social and health insurance. Based on the achieved results, recommendations for the taxation of cryptocurrencies in the Czech Republic are proposed