Daň z nadměrných zisků v energetickém sektoru

Windfall tax has recently been one of the most discussed topics in the field of taxation in Europe. The main objective of the diploma thesis is to compare the tax burden of an energy company that is subject to windfall tax in selected European countries. To achieve the aim of the thesis, the case study of a fictional LKM company is used as a model situation for comparison across selected states, using the effective tax rate. The case study concluded that despite high nominal windfall tax rates, it is important to prefer the effective taxation. Despite a large spread of tax rates among selected countries, the effective tax burden of a single taxpayer may be similar. The economic behaviour of a taxpayer may be affected not only by the nominal tax rate but also by the existence of the windfall tax itself.