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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F11%3A00178994%21RIV12-MSM-43110___
rdf:type
n7:Vysledek skos:Concept
dcterms:description
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. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation -- financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation -- financial transaction tax and financial activities tax 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 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 level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research. 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. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation -- financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation -- financial transaction tax and financial activities tax 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 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 level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.
dcterms:title
Financial sector taxation: Financial activities tax or financial transaction tax? Financial sector taxation: Financial activities tax or financial transaction tax?
skos:prefLabel
Financial sector taxation: Financial activities tax or financial transaction tax? Financial sector taxation: Financial activities tax or financial transaction tax?
skos:notation
RIV/62156489:43110/11:00178994!RIV12-MSM-43110___
n7:predkladatel
n9:orjk%3A43110
n3:aktivita
n15:Z
n3:aktivity
Z(MSM6215648904)
n3:cisloPeriodika
2
n3:dodaniDat
n6:2012
n3:domaciTvurceVysledku
n16:9610375
n3:druhVysledku
n4:J
n3:duvernostUdaju
n18:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
199710
n3:idVysledku
RIV/62156489:43110/11:00178994
n3:jazykVysledku
n19:eng
n3:klicovaSlova
financial transaction tax; financial activity tax; financial sector
n3:klicoveSlovo
n8:financial%20transaction%20tax n8:financial%20activity%20tax n8:financial%20sector
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[DEA7B3BB33DF]
n3:nazevZdroje
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
n3:obor
n10:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n6:2011
n3:svazekPeriodika
LIX
n3:tvurceVysledku
Nerudová, Danuše
n3:zamer
n12:MSM6215648904
s:issn
1211-8516
s:numberOfPages
8
n11:organizacniJednotka
43110