Účetní a daňové dopady windfall tax v České republice

This bachelor thesis deals with the implementation of the windfall tax in the Czech Republic and its impact on tax subjects after the first year of its duration. The thesis begins with a description of the windfall tax, the circumstances of its adoption and its construction elements. It further describes the implementation of the windfall tax in history and also the current implementation, across the European Union, in response to the ongoing global crisis. The thesis also addresses the issue of meeting the expected income from windfall taxes to the state budget. The calculation of windfall taxes is shown using model examples from the energy and banking sectors. The paper concludes by showing the impact of windfall taxes on selected subjects in terms of increased or decreased costs, revenues and profits of companies.