Komparativní analýza daně z mimořádných zisků ve vybraných státech

Abstract

This diploma thesis deals with a comparative analysis of windfall tax in selected European countries. The aim of the thesis is to assess how the Czech Republic, Hungary and Italy designed extraordinary profit taxation after 2022, what motivated its introduction, what fiscal outcomes it generated and to what extent these measures were economically efficient, fair and legally sustainable. The theoretical part defines the concept of windfall taxation and its relationship to economic rent, tax incidence and tax fairness. The analytical part examines the national legal frameworks and their fiscal and economic effects. The comparative chapter shows that the label “windfall tax” covers very different instruments in practice, varying in their link to actual excess profit as well as in their degree of legal certainty. The thesis concludes that the most defensible model of extraordinary taxation is narrowly linked to excess profit, temporary in nature and legally predictable.