Taxing the financial sector in the Euroepan Union

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00192030" target="_blank" >RIV/62156489:43110/11:00192030 - 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

Taxing the financial sector in the Euroepan Union

Original language description

The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. The aim of the paper is to discuss the possibility of the financial sector taxation and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables to generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU levelis considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax.

Czech name

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Czech description

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Type

C - Chapter in a specialist book

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2011

Confidentiality

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

Book/collection name

Analysis of the impact of the economic crisis on public finances

ISBN

978-80-7357-763-6

Number of pages of the result

25

Pages from-to

244-268

Number of pages of the book

316

Publisher name

Wolters Kluwer ČR

Place of publication

Praha

UT code for WoS chapter

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