Zavedení daně z mimořádných zisků v ČR

The diploma thesis deals with possible ways of introducing and constructing the windfall tax and its influence on the public budget. The thesis describes in detail the theory of windfall profits, the approach to its taxation and the positives and negatives of this tax. The thesis also describes the introduction of the tax in history and in the present in individual countries with regard to the current global energy crisis. The thesis includes the original proposal for the introduction of the tax in the Czech Republic and the current legislation. The last chapter analyses which tax structure will bring the most money to the public budget of the Czech Republic using the example of ČEZ, a. s. in the case of the energy sector and on the example of Česká spořitelna, a. s. in the case of the banking sector.