Taxation of the Financial Sector in the European Union - an Attempt to Find the Best Solution

• Autorzy: Jolanta Szołno-Koguc , Małgorzata Twarowska
• Języki publikacji: EN

Abstrakty

EN

The purpose of this paper is to assess the proposals of taxation of the financial sector and to identify the advantages and disadvantages of each proposal. This paper is based on the actual reports of international economic organizations (International Monetary Fund, European Commission), statistical data and a number of analyses carried out by economists across a number of geographies. This paper identifies the most common types of taxation imposed upon the financial sector, and provides discussion of their costs and the revenues they are likely to bring. Such estimates can be seen as valuable research material, and they often justify the conceptual reasoning for application of such tax. (original abstract)

Słowa kluczowe

EN

Financial sector; Taxation; Taxes; Financial institutions; Financial transaction tax (FTT)

PL

Sektor finansowy; Opodatkowanie; Podatki; Instytucje finansowe; Podatek od transakcji finansowych

• Czasopismo: Journal of Economics & Management / University of Economics in Katowice
• Rocznik: 2014
• Numer: nr 18
• Strony: 179--191

Twórcy

autor

Jolanta Szołno-Koguc

• Maria Curie-Skłodowska University in Lublin, Poland

autor

Małgorzata Twarowska

• Maria Curie-Skłodowska University in Lublin, Poland

Bibliografia

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