About: The Possibility of Financial Sector Taxation

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 the financial 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 (FTT) and the financial activities tax (FAT) 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 sa me time, thus, the financial market would not provide an opportunity to evade them, what can be done easily in the global environment of transactions. 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 the financial 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 (FTT) and the financial activities tax (FAT) 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 sa me time, thus, the financial market would not provide an opportunity to evade them, what can be done easily in the global environment of transactions. (en)
Title	The Possibility of Financial Sector Taxation The Possibility of Financial Sector Taxation (en)
skos:prefLabel	The Possibility of Financial Sector Taxation The Possibility of Financial Sector Taxation (en)
skos:notation	RIV/47813059:19520/14:#0002943!RIV15-GA0-19520___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/2073)
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Szarowská, Irena
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	37901
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/14:#0002943
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	taxation; financial transactions tax; financial activities tax; Tobin tax; financial institutions (en)
http://linked.open.../riv/klicoveSlovo	Tobin tax financial transactions tax financial institutions taxation financial activities tax
http://linked.open...ontrolniKodProRIV	[E5BC2DB21C95]
http://linked.open...v/mistoKonaniAkce	Ostrava
http://linked.open...i/riv/mistoVydani	Karviná
http://linked.open...i/riv/nazevZdroje	Proceedings of 14th International Conference on Finance and Banking
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Procyclicality of financial markets, asset price bubbles and macroprudential regulation
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	SZAROWSKÁ, Irena
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	000345575000045
http://linked.open.../riv/zahajeniAkce	2013-10-16 (xsd:date)
number of pages	10 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Silesian University, School of Business Administration
https://schema.org/isbn	978-80-7248-939-8
http://localhost/t...ganizacniJednotka	19520

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