The Options of Financial Sector Taxation

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

The Options of Financial Sector Taxation

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

The Options of Financial Sector Taxation

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F2073" target="_blank" >GAP403/11/2073: Procykličnost finančních trhů, bubliny v cenách aktiv a makroprudenční regulace</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

8

Strana od-do

448-455

Název nakladatele

Silesian University

Místo vydání

Karviná

Místo konání akce

Ostrava

Datum konání akce

16. 10. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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