Daň z finančných transakcií a možnosti jej zavedenia v Českej republike

Abstract

The financial transaction tax was chosen by the European Union representation from several possible financial market tax burdens that have been discussed in the aftermath of the financial crisis. The thesis constructed a SWOT analysis, further defined selected samples of countries for comparison, and presented a mathematical formula to calculate the estimated revenues arising from the introduction of a financial transaction tax for the Czech Republic. These methods were used to achieve the objective of the thesis, which was to clarify the principles and functioning of the financial transaction tax itself and subsequently to assess the possibilities of introducing the tax in the Czech Republic. The theoretical background of the thesis deals with tax concepts necessary for understanding the issue. It further defines the forms of the financial transaction tax, the formation of proposals at the level of the European Union and the International Monetary Fund and finally the SWOT analysis of weaknesses, strengths, opportunities, and threats for the financial transaction tax. Finally, the thesis evaluates the result achieved in the calculation of the estimated revenues resulting from the introduction of a financial transaction tax in the Czech Republic in the form presented by the European Union in 2013 and finally, the thesis defines the given options by which the tax could be introduced in the Czech Republic.