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The submitted diploma thesis deals with the taxation of financial institutions, focusing on current trends in this field. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter provides the analysis of taxation of financial institutions in the Czech Republic and focuses on the specifics related to corporate income tax and value added tax. The second chapter discusses the approach to the taxation of financial institutions in selected countries where the focus is on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter deals with the development of the implementation of the financial transaction tax in the European Union. Moreover, briefly describes the process of these discussions and examines the current proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. The thesis also contains an approximate prediction of tax revenues in case that the Czech Republic implemented the European financial transaction tax. |
