التفاصيل البيبلوغرافية
| العنوان: |
Analýza zavedení slovenské formy bankovní daně v České republice na základě dat z let 2014-2020 ; Analysis of the Introduction of the Bank Tax in the Czech Republic Based on Data from 2014-2020 |
| المؤلفون: |
Vrubel, Marek |
| المساهمون: |
Štípek, Vladimír, Štěpánek, Pavel |
| بيانات النشر: |
Vysoká škola ekonomická v Praze |
| سنة النشر: |
2022 |
| المجموعة: |
University of Economics, Prague (VŠE): Science and Research / Vysoká škola ekonomická v Praze |
| مصطلحات موضوعية: |
Slovenská republika, Bankovní daň, finanční krize, Česká republika, daňová reforma, Financial Crisis, Banking Tax, Czech Republic, Slovak Republic, Tax Reform |
| الوصف: |
The diploma thesis deals with the analysis of the potential application of the Slovak form of bank tax in the Czech Republic between 2014-2020. The bank tax was a very discussed topic, in the past it was supposed to cover the costs caused by the financial crisis in 2008. Today, due to rising costs associated with COVID-19, a reform of the tax system can be expected and the introduction of a tax in the financial sector could be a possible new measure. Based on the analysis of the financial statements of the five largest commercial banks operating in the Czech Republic between 2014-2020, it was found that the state would collect CZK 114 billion over the entire period, annual income would be less than CZK 16.3 billion and banks would on average, annual profit fell by 31 %. The collected revenues from the bank tax should not have a significant effect on the revenues of the public budget of the Czech Republic. Finally, a SWOT analysis has been performed, from which it is possible to deduce the dominance of negative impacts over positive ones. With the introduction of the bank tax, there could be an increase in interest rates, more expensive financial services, the transfer of the costs to bank clients and the outflow of banking institutions from the Czech financial market. Together with other threats, such as an increase in moral hazard with banks, rising unemployment in the banking sector or a loss of investment attractiveness, the introduced tax could threaten the stability of the healthy Czech financial sector. ; Diplomová práce se zabývá analýzou potenciálního zavedení slovenské formy bankovní daně v České republice mezi lety 2014-2020. Bankovní daň byla velmi diskutovaným tématem, v minulosti měla uhradit náklady způsobené finanční krizí v roce 2008. Dnes vzhledem k růstu nákladů spojených s onemocněním COVID-19 je možné očekávat reformu daňového systému a novinkou by mohlo být zavedení daně ve finančním sektoru. Na základě provedené analýzy účetních závěrek pěti největších komerčních bank působících v České ... |
| نوع الوثيقة: |
master thesis |
| وصف الملف: |
application/pdf |
| اللغة: |
Czech |
| Relation: |
https://vskp.vse.cz/eid/87065 |
| الاتاحة: |
https://vskp.vse.cz/eid/87065 |
| Rights: |
Vysokoškolské kvalifikační práce obhájené na VŠE jsou veřejně dostupné online. https://knihovna.vse.cz/navody/vskp ; Theses and disertations defended at University of Economics, Prague are freely available online. https://knihovna.vse.cz/navody/vskp |
| رقم الانضمام: |
edsbas.8172BB72 |
| قاعدة البيانات: |
BASE |