Analýza dopadu bankovní daně ve vybraných zemích

The global financial crisis has opened up a topic of additional taxation on the financial market, especially the banking sector, and up to the present time this sort of taxation has been implemented in different ways in many countries. At first, the diploma thesis describes the reasons for the imposition of bank taxes and their forms. Afterwards it focuses on the tax imposed on bank balance sheet items in detail and deals with its possible impact on the banking sector or on economic growth. An analysis of the bank tax impact was performed for the countries of the Visegrád Group, where taxation has already been introduced – Slovakia, Hungary and Poland. The analysis shows that the bank tax has an impact primarily on lowering the profitability of the banking sector, which may be reflected in a decline in banks’ lending activity with a consequent impact on the real economy and a downturn in economic growth.