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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

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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Počet stran výsledku

9

Strana od-do

49-57

Název nakladatele

European Association Comenius

Místo vydání

[Rakousko]

Místo konání akce

Vídeň

Datum konání akce

11. 12. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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