Možnosti aplikace bankovní daně v České republice

This thesis deals with the possibilities of introducing a bank tax in the Czech Republic. The aim is to analyse various forms of bank tax, their implementation abroad and to assess their potential application in the Czech environment. The thesis focuses on the theoretical definition of the bank tax, its economic impact and context. Furthermore, the experience of selected European countries with the implementation of the bank tax and their relevance for the Czech Republic are examined. Based on this analysis, three different models of the bank tax are calculated based on data on the Czech banking sector. Finally, the possible benefits and risks associated with the introduction of this tax in the Czech Republic are discussed.