Bankovní daň ve vybraných zemích EU

This work deals with bank levy of selected countries of European Union and the potential application to the Czech banking sector. The work includes an analysis of selected European countries, which introduced this measure and currently use it in their banking sector. The first part of the work contains a description of individual constructions, reasons for implementation and description of how the measure works. In the second part are evaluated financial impacts on selected banking sectors as tax revenues, profitability, volume of loans, costs of a particular financial institution and capital adequacy. At the end of the work is evaluated the potential application of bank tax to the Czech banking sector