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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 banking sector and tax levels favouring dividends relative to the interest income. 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 banking sector and tax levels favouring dividends relative to the interest income. (en)
Title	Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries (en)
skos:prefLabel	Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries (en)
skos:notation	RIV/61989100:27510/14:86090799!RIV15-MSM-27510___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Kučerová, Zuzana
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	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	49338
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/14:86090799
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Shadow banking sector, market-based financial system, bank-based financial system, dividend, interest, tax (en)
http://linked.open.../riv/klicoveSlovo	Shadow banking sector bank-based financial system market-based financial system tax dividend interest
http://linked.open...ontrolniKodProRIV	[FE79C0C934CC]
http://linked.open...v/mistoKonaniAkce	Vídeň
http://linked.open...i/riv/mistoVydani	[Rakousko]
http://linked.open...i/riv/nazevZdroje	4th International Scientific Conference on Taxes in the World
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...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Kučerová, Zuzana
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2014-12-11 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	European Association Comenius
https://schema.org/isbn	978-80-905405-0-7
http://localhost/t...ganizacniJednotka	27510

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