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Statements

Subject Item

n2:RIV%2F61989100%3A27510%2F14%3A86090799%21RIV15-MSM-27510___

rdf:type

n19:Vysledek skos:Concept

dcterms: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.

dcterms: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

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

skos:notation

RIV/61989100:27510/14:86090799!RIV15-MSM-27510___

n3:aktivita

n12:S

n3:aktivity

S

n3:dodaniDat

n14:2015

n3:domaciTvurceVysledku

n9:6029280

n3:druhVysledku

n16:D

n3:duvernostUdaju

n8:S

n3:entitaPredkladatele

n17:predkladatel

n3:idSjednocenehoVysledku

49338

n3:idVysledku

RIV/61989100:27510/14:86090799

n3:jazykVysledku

n13:eng

n3:klicovaSlova

Shadow banking sector, market-based financial system, bank-based financial system, dividend, interest, tax

n3:klicoveSlovo

n4:tax n4:Shadow%20banking%20sector n4:interest n4:dividend n4:market-based%20financial%20system n4:bank-based%20financial%20system

n3:kontrolniKodProRIV

[FE79C0C934CC]

n3:mistoKonaniAkce

Vídeň

n3:mistoVydani

[Rakousko]

n3:nazevZdroje

4th International Scientific Conference on Taxes in the World

n3:obor

n5:AH

n3:pocetDomacichTvurcuVysledku

1

n3:pocetTvurcuVysledku

1

n3:rokUplatneniVysledku

n14:2014

n3:tvurceVysledku

Kučerová, Zuzana

n3:typAkce

n7:WRD

n3:zahajeniAkce

2014-12-11+01:00

s:numberOfPages

9

n15:hasPublisher

European Association Comenius

n6:isbn

978-80-905405-0-7

n20:organizacniJednotka

27510