The Options of Financial Sector Taxation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002188" target="_blank" >RIV/47813059:19520/13:#0002188 - isvavai.cz</a>
Result on the web
<a href="http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/46_szarowska.pdf" target="_blank" >http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/46_szarowska.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Options of Financial Sector Taxation
Original language description
Financial, economic and debt crisis has increased the attention paid to the financial sector taxation. Due to the different impacts of the crisis on individual countries, consensus has not been achieved yet. The main expectation is that a new tax on thefinancial system could dissuade harmful speculation by financial markets and its revenues would appear to be a fair way of recovering the costs of the crisis. The aim of the paper is to evaluate the financial transactions tax and the financial activitiestax as alternatives of possibility of financial sector taxation. The FTT and the FAT represent two different approaches to taxation. While the FTT is a turnover tax on financial transactions, the FAT is a profits and remuneration based tax. Due using different tax bases, the FTT achieves comparable revenues with significantly lower tax rate than the FAT. The most important precondition is to introduce and apply financial sector tax in all the countries of the world at the same time, thu
Czech name
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Czech description
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Project
<a href="/en/project/GAP403%2F11%2F2073" target="_blank" >GAP403/11/2073: Procyclicality of financial markets, asset price bubbles and macroprudential regulation</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financial Regulation and Supervision in the After-Crisis Period. Proceedings of 13th International Conference on Finance and Banking
ISBN
978-80-7248-892-6
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
448-455
Publisher name
Silesian University
Place of publication
Karviná
Event location
Ostrava
Event date
Oct 16, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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