Dopad daně z mimořádných zisků bank

Windfall tax has been a hot topic recently in relation to the banking and energy sectors. The thesis starts with a description of the tax and its application across the European Union and its introduction in history. It goes on to describe the legislation in the Czech Republic and the principle of the tax itself. The aim of the thesis is to determine whether the announcement and subsequent introduction of the tax itself has affected the stock prices of the 6 banks on which the tax was imposed. Furthermore, the methods of avoiding or reducing the tax liability by banks are discussed. Graphical analysis was used to describe the impact on the stock price of the banks.