- Tytuł:
- WYDAJNOŚĆ FISKALNA PODATKU OD TRANSAKCJI FINANSOWYCH
- Autorzy:
- Twarowska, Małgorzata
- Powiązania:
- https://bibliotekanauki.pl/articles/659799.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
financial transaction tax
financial crisis
fiscal efficiency - Opis:
- The last financial crisis, the role of financial institution in this process and the big scale of public aid to the financial institutions have contributed to the intensification in work on the financial transaction tax in the European Union. The plan to involve the financial sector in bearing crisis costs and to prevent such crises in future deserves to be supported.The aim of this paper is to assess the fiscal function of the financial transaction tax. The analysis indicates that the financial transaction tax fulfils its fiscal purpose but fails to achieve its steering function, namely to deter financial institutions from enacting risky business transactions and thus to prevent future crises and will not necessarily increase stability in the financial markets. Financial transaction tax increases the capital costs for companies from participating Member States.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2014, 1, 299
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł