Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090799" target="_blank" >RIV/61989100:27510/14:86090799 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries
Original language description
Shadow banking sector gained great influence in the world financial markets over the past decade. Shadow banking can be regarded as one source of potential financial instability because these activities are realised outside the regulated banking sector.Therefore, it is necessary to monitor and measure these activities. The aim of the paper is to identify common tax characteristics in selected EU member countries in 2013 and to find out whether these characteristics can be connected with the existence of the shadow banking sector in these countries. We use the method of statistical description and comparison and the correlation method. According to our results, we conclude that there is a relation between the type of the existence of the shadow bankingsector and tax levels favouring dividends relative to the interest income.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
4th International Scientific Conference on Taxes in the World
ISBN
978-80-905405-0-7
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
49-57
Publisher name
European Association Comenius
Place of publication
[Rakousko]
Event location
Vídeň
Event date
Dec 11, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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