Specifické zdanění finančního sektoru
| Title in English | Specific taxation of financial sector |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Article in Periodical |
| Magazine / Source | Jurisprudence |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | financial market; tax; financial institution; financial crises; financial transaction tax |
| Description | As a result of the economic crisis and also the measures to prevent further negative consequences of the crisis on financial markets, it is often repeated that the financial sector should bring its financial contribution to public finance. This should be realised by the means of specific taxation on subjects doing their business on financial markets. Such taxation could be implemented in various forms dependent on the actual aim of such taxation and on tax mechanism applied. The aim of this text is to provide a survey on specific taxation on a financial market entities, implemented in the frame of specific measures after the crises. Existing possible forms of taxation are discribed, followed by several examples already implemented in some of the European countries. Further, details on the financial transaction tax proposed in the European Union are provided in the text. |
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