Economical and legal aspects of bank tax

This thesis is focused on the description of the different constructions of bank tax and possible alternatives of the revenue sides. In the next part is possible to find a legal analysis of the proposal for FTT in the European Union, including delineation of legislative process. In this thesis is also possible to find a comparison of countries, which already have a specific form of bank tax. Subsequently the reader is introduced to the analysis of the most important potential impacts and its summarization by the chosen criteria. At the end it brings the reader into a prediction of further progress