"4th International Scientific Conference on Taxes in the World" . . . "V\u00EDde\u0148" . "978-80-905405-0-7" . . "[Rakousko]" . "RIV/61989100:27510/14:86090799" . . . "[FE79C0C934CC]" . . "S" . . "Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries"@en . "49338" . "Shadow banking sector, market-based financial system, bank-based financial system, dividend, interest, tax"@en . . "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 . "Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries" . . "Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries" . "1"^^ . . . . "European Association Comenius" . . "RIV/61989100:27510/14:86090799!RIV15-MSM-27510___" . . "1"^^ . . "9"^^ . . "Ku\u010Derov\u00E1, Zuzana" . . "2014-12-11+01:00"^^ . . "27510" . "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." . "Tax Aspects of the Shadow Banking Sector in Selected Euro Area Countries"@en .