Suchergebnisse
Filter
SSRN
INCOME TAX ASPECTS OF CRYPTOCURRENCIES – LEGAL AND YOUNG ECONOMISTS' VIEW IN THE CZECH REPUBLIC
In: Balkans Journal of Emerging Trends in Social Sciences, Band 3, Heft 1, S. 1-10
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.
Криптовалюты: Тенденции Рынка и Санкции (Cryptocurrencies: Market Trends and Sanctions)
In: Russian Economic Developments. Moscow. 2023. Vol. 30. No.2. Pp. 43-50
SSRN
Introduction to the Review of Corporate Finance, Special Issue on 'Cryptocurrencies and Monetary Policy'
In: Review of Corporate Finance, Band 3, Heft 4
SSRN
Cryptocurrencies and Drug Trafficking: A Primer for Ohio Prosecutors and Law Enforcement Agencies
In: Drug Enforcement and Policy Center, December 2022
SSRN
SSRN
Working paper
Pair Copula Construction for Dependencies Structure in Cryptocurrencies Trading Index Volumes
In: HELIYON-D-23-14655
SSRN
SSRN
Working paper
KRİPTO PARALARIN TERÖRÜN FİNANSMANINDA KULLANILMASI (Use of Cryptocurrencies in Terrorism Financing)
In: 'İkinci Bölüm: Kripto Paraların Terörün Finansmanında Kullanılması' in Fintek ve Hukuk: Bankacılık Sektöründe Gelişen Teknolojilerin Hukuki Değerlendirmesi, Aküzüm, Kadıoğlu Kumtepe, Ekinci eds. (Hukuk Akademisi, 2021)
SSRN
Are Cryptocurrencies a Threat to Financial Stability and Economic Growth of India? Evidence From the Cointegration Approach
In: Investment Management and Financial Innovations, Band 20(2), Heft 307-320
SSRN
Domains and Limitations of the Utilization of Cryptocurrencies and Blockchain Technology in International Business and Financial Markets
In: ACTA ECONOMICA , Year XVI, number 29 / December 2018
SSRN
World Affairs Online
Can Cryptocurrencies Be Feasibly Adopted as a National Currency? The Perspective of the Younger Generation
In: European research studies, Band XXVI, Heft 2, S. 463-481
ISSN: 1108-2976
SSRN
SSRN