Financial services: Low Taxation and High Subsidization

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000543" target="_blank" >RIV/26138077:_____/14:#0000543 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.far.nhf.euba.sk/conference-proceedings" target="_blank" >http://www.far.nhf.euba.sk/conference-proceedings</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Financial services: Low Taxation and High Subsidization

Popis výsledku v původním jazyce

The theory and policy of taxation of financial services has significantly changed in recent years, due primarily to the financial crisis. Theory requires the coordination of the financial sector taxation and regulation, and analyses the effectiveness ofintroducing special taxes. This newly opens up the issues of value added tax and the existing exemption of financial services from it. Markets are moreover distorted by government subsidies for different financial products. The authors´ primary aim is the critical review of the literature and derivation of the recommendations for the taxation of financial services in the Czech Republic. Financial services need to be temporarily subjected to the financial activities tax until these services are duly subject to the value added tax in the EU. A major reform of value added tax, such as the transition to income type of this tax, would ease the solution of the existing problems.

Název v anglickém jazyce

Financial services: Low Taxation and High Subsidization

Popis výsledku anglicky

The theory and policy of taxation of financial services has significantly changed in recent years, due primarily to the financial crisis. Theory requires the coordination of the financial sector taxation and regulation, and analyses the effectiveness ofintroducing special taxes. This newly opens up the issues of value added tax and the existing exemption of financial services from it. Markets are moreover distorted by government subsidies for different financial products. The authors´ primary aim is the critical review of the literature and derivation of the recommendations for the taxation of financial services in the Czech Republic. Financial services need to be temporarily subjected to the financial activities tax until these services are duly subject to the value added tax in the EU. A major reform of value added tax, such as the transition to income type of this tax, would ease the solution of the existing problems.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and Risk 2014

ISBN

978-80-225-3991-3

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

298-306

Název nakladatele

University of Economics in Bratislava

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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