Mimořádné daně, jejich význam a využití ve vybraných zemích

Abstract

This bachelor thesis deals with the issue of windfall taxes, their importance and use in selected countries. The aim is to provide a comprehensive overview of the issue of windfall taxes, to highlight the differences in the introduction of these taxes in individual countries, and to point out the possible pitfalls of the operation of these taxes in the domestic context on the basis of foreign experience. The work is based on the methods of description and comparison. The practical part deals with the operation of windfall taxes in the United States of America and in the United Kingdom of Great Britain and Northern Ireland, examining the tax burden from both a historical and a contemporary perspective. The evaluation is based on the findings of the theoretical and practical parts. It concludes with an assessment of the impact and design of windfall gains taxes in each country, showing that the expectations associated with the imposition of windfall taxes may often not be the same as the reality.