Český finanční a účetní časopis 2013(4):45-54 | DOI: 10.18267/j.cfuc.351

About Draft on Financial Transaction Tax

Naďa Blahová
Ing. Naďa Blahová, Ph.D. - odborná asistentka; Katedra měnové teorie a politiky, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <blahova@vse.cz>.

Part of the representation of the European Union chose a tax on financial transactions from a range of possible tax burden on the financial market, which began to discuss in relating to the effects the financial crisis. The aim of the article was to deal with the financial transaction tax in the context of selected theorists view as well as representatives of practice. Furthermore, the article presents a range of possible approaches with the intention to focus on the solution chosen and its risks in detail. The objectives that its supporters connect with the application of tax are evaluated in the conclusion of the article. A financial transaction tax does not include stabilizing factors. On the contrary, due to its introduction can be expected to strengthen the elements of instability in selected countries of the European Union.

Keywords: Tax; Financial transactions; Financial sector.
JEL classification: F34, G15, G28

Published: December 1, 2013  Show citation

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Blahová, N. (2013). About Draft on Financial Transaction Tax. Czech Financial and Accounting Journal, 2013(4), 45-54. doi: 10.18267/j.cfuc.351
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