Koncept bankovej dane v Českej republike a vybraných krajinách Európskej únie

Abstract

The topic of diploma thesis is the Concept of Bank Tax in the Czech Republic and Selected European Union Countries. The aim of this thesis is to explain the principle of bank tax in selected countries of the European Union with subsequent estimation of bank revenues of analyzed models of bank tax based on financial data of Czech banks. The theoretical part contains information about the banking sector and about taxation of this sector. The practical part focuses on the analysis of individual models of bank tax and evaluation of the potential impacts of some models of bank tax on the state budget of the Czech Republic.