Analýza efektivní sazby důchodové daně v bankovním sektoru České republiky

Abstract

The aim of the thesis is to define and evaluate the effective tax rate (ETR) of the Corporate Income Tax in the banking sector of the Czech Republic for the years 2015 - 2017. The analysis is performed on a data set of 50 banks operating in the Czech banking sector. The ETR analysis includes an assessment of the impact of seven indicators commonly used within banks financial position assessment (bank size expressed as total asset value, return on assets, fixed assets ratio, leverage ratio, credit claims ratio to total bank assets, total productivity indicator and bad debts ratio indicator). The findings of the thesis show that the data analyzed are not normally distributed and that all data sets do not differ significantly from the statutory tax rate. It was also found that the effective tax values for all data sets do not differ statistically between analyzed years. Also, a weak negative relationship, resp. moderate negative relationship was identified between ETR and bank size, resp. indicator of return on assets.;