Zdanění finančních institucí

Diploma thesis focuses on current approaches to the taxation of financial institutions. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter describes the global financial crisis and its impact on public budgets, summarizing the reasons for the taxation of financial institutions beyond the existing taxes. In addition, the chapter provides analysis of taxation of financial institutions in the Czech Republic, focusing on the specifics of corporate income tax and value added tax. The second chapter analyzes the approaches to the taxation of financial institutions in selected countries, focusing on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter discusses the development in the implementation of a financial transaction tax in the European Union, examining proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. Chapter provides comparison of the proposal with domestic implementation of the financial transaction tax in France and Italy. Finally, the chapter contains an approximate prediction of tax revenue and a summary of future development in this area.