This bachelor thesis focuses on the issue of windfall tax and its impact on corporate financial management. The thesis analyses the concept of windfall tax, examines its subjects and its calculation. The thesis also examines key issues related to this tax, such as its inclusion in the tax system, its retroactivity or its relationship with the Laffer curve. Historical examples of the windfall tax in the Czech Republic, the USA and the UK are also presented. The paper also includes the views of va... show full abstractThis bachelor thesis focuses on the issue of windfall tax and its impact on corporate financial management. The thesis analyses the concept of windfall tax, examines its subjects and its calculation. The thesis also examines key issues related to this tax, such as its inclusion in the tax system, its retroactivity or its relationship with the Laffer curve. Historical examples of the windfall tax in the Czech Republic, the USA and the UK are also presented. The paper also includes the views of various institutions and methods of determining excess profits. The effects of windfall taxes on corporate financial management are examined in terms of their impact on corporate transfers, corporate mergers and corporate cash flow. At the end of the thesis, the real impacts of windfall tax are discussed. The paper provides a comprehensive view of windfall taxes and their importance to business and the economy. |