Financial Transaction Tax

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121050" target="_blank" >RIV/00216224:14220/21:00121050 - isvavai.cz</a>

Result on the web

<a href="https://www.ejournals.eu/FLR/2021/Issue-4/art/19992/" target="_blank" >https://www.ejournals.eu/FLR/2021/Issue-4/art/19992/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4467/22996834FLR.21.032.15399" target="_blank" >10.4467/22996834FLR.21.032.15399</a>

Result language

angličtina

Original language name

Financial Transaction Tax

Original language description

This paper deals with the financial transaction tax in the European Union. While it is currently a matter of enhanced cooperation between several Member States regulated only at the national level, it is considered to be a potentially good source of the EU’s own resources. The negotiations about its implementation on the EU recently begun again as there is need to search for funds for the economic recovery after the coronavirus pandemic. The author works with the hypothesis that if the taxation of financial transactions and the financial sector as such is beneficial, harmonization within the free market of the European Union is necessary. From scientific methods, it will mainly use the analysis of proposals for a new system of taxation of financial transactions to confirm or refute it. In order to be able to put the issue into a suitable context, the method of interpretation will also be used, especially in the first chapter dealing with the issue of sectoral taxation. With regard to the problematic nature of the examined type of tax, a comparison will be made in several parts - while examining the current state and possible developments in the future. The professional literature does not yet deal with this topic, so it will be used rather in support of other sources, such as legislative documents of national and community institutions, and press releases. In addition to processing the above hypothesis by the proposed methods, the aim of this work is also to provide an overview of the current state of affairs both at the level of the European Union and within the Czech Republic. Sectoral taxation is by its nature a political issue, so there is room for controversy about its suitability, effectiveness, and impact on society.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Financial law review

ISSN

2299-6834

e-ISSN

2299-6834

Volume of the periodical

24

Issue of the periodical within the volume

4

Country of publishing house

PL - POLAND

Number of pages

14

Pages from-to

55-68

UT code for WoS article

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EID of the result in the Scopus database

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