Windfall tax v České republice

This bachelor’s thesis focuses on the issue of the windfall tax and its impact on deferred tax. The theoretical part defines the key terms, provides historical context, and outlines the legislative framework. Furthermore, it examines in detail the methodology for calculating the windfall tax and its relation to the calculation of deferred tax, illustrated through practical examples. The aim of the thesis was to clarify how selected companies from the energy, banking, and petrochemical sectors approach the calculation of deferred tax in the context of the windfall tax, and how these matters are presented in their annual reports. The findings show differences both in the determination of the effective tax rate and in the extent of disclosed information across the selected companies.