Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU
| Autor: | Inna Dovladbekova, Marija Koļesņika |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2014 |
| Předmět: |
Double taxation
banking business Financial transaction tax business.industry financial crisis financial transaction tax Accounting Tax reform financial transaction tax European Commission European Union financial sector banking business financial crisis Financial regulation Value-added tax Economics Financial analysis media_common.cataloged_instance European Union European union European Commission financial sector business European debt crisis media_common |
| Zdroj: | Economics and Business; Vol 25 (2014): Economics and Business; 48-53 |
| ISSN: | 2256-0386 2256-0394 |
| Popis: | The aim of study “Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU” is by analyzing scientific literature, as well as statistical data and theoretical framework, to explore the impact of financial transaction tax on banking business in the EU and to offer suggestions for the improvement of the European Union's bank regulatory system. Section I provides an introduction to the necessity of implementation of financial transaction tax as an instrument of banking sector regulation. Section II presents theoretical analysis of regulatory policy of the financial sector. Section III illustrates the financial transaction tax performance analysis within the European Union. Section IV outlines the opportunities for improvement of banking sector regulation and concludes the article. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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