Taxing the financial sector in the Euroepan Union

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Taxing the financial sector in the Euroepan Union

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Taxing the financial sector in the Euroepan Union

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Analysis of the impact of the economic crisis on public finances

ISBN

978-80-7357-763-6

Počet stran výsledku

25

Strana od-do

244-268

Počet stran knihy

316

Název nakladatele

Wolters Kluwer ČR

Místo vydání

Praha

Kód UT WoS kapitoly

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