Tax and Accounting Aspects of Cryptocurrency Operations

The bachelor’s thesis deals with cryptocurrencies from the theoretical point of view and from the accounting and taxation point of view. Theoretical knowledge will be applied to one selected company that mines and subsequently trades cryptocurrencies, and the other one that purchased cryptocurrencies only for trading purposes. The taxation procedure for a natural person will also be explained, including the completion of a tax return. On specific examples will be explained detailed accounting and taxation procedures for digital currencies from two perspectives