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Ing. Veronika Dvořáková, Ph.D.
Identification number: 14169
University e-mail: xsobotk0 [at] node.mendelu.cz
 
External Teacher - Department of Accounting and Taxes (FBE)

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NERUDOVÁ, D. -- DVOŘÁKOVÁ, V. The Estimation of Financial Transaction Tax Revenues as a New Own Resource of European Union Budget. Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting. 2014. v. 62, no. 9, p. 945--958. ISSN 0013-3035.

Original name: The Estimation of Financial Transaction Tax Revenues as a New Own Resource of European Union Budget
Czech name:
Written by (author): prof. Ing. Danuše Nerudová, Ph.D.
Ing. Veronika Dvořáková, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in a professional periodical
Periodical: Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting
Nature of article: paper
Volume no. (year): 62
Periodical number within the volume: 9
Year of publication: 2014
Starting page: 945
Up to page: 958
Number of pages: 14
Sub-specification:
UT code by Web of Science: 347507500004
EID code by Scopus:
Form of publication: printed version
Original language: English
Description in original language: The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis. Taxes on financial transactions could be used as regulatory tools and also as the new own resource of public revenue. Nevertheless, it is a question, whether the financial transaction tax (hereinafter as FTT) can represent sufficient resource in order to fully replace GNI (Gross National Income) contribution of EU Member States into the EU budget. The aim of the paper is to estimate the value of FTT revenues as a new possible own resource of EU budget. The empirical results represent that the FTT revenues could be range between EUR 24.9 – 28.3 bn. for EU-11 per year.
Description in English: The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis. Taxes on financial transactions could be used as regulatory tools and also as the new own resource of public revenue. Nevertheless, it is a question, whether the financial transaction tax (hereinafter as FTT) can represent sufficient resource in order to fully replace GNI (Gross National Income) contribution of EU Member States into the EU budget. The aim of the paper is to estimate the value of FTT revenues as a new possible own resource of EU budget. The empirical results represent that the FTT revenues could be range between EUR 24.9 – 28.3 bn. for EU-11 per year.
Description in Czech:
Key words: czech: rozpočet EU, daň z finančních transakcí, výnos z daně z finančních transakcí, příspěvek na základě HND
english: EU budget, financial transaction tax, GNI contribution, FTT revenue
Field of result: AE
Year of submission: 2014
Year of transmission: 2015
RIV identification number: RIV/62156489:43110/14:00229187
Used in projects: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republik (use: RIV)
 
Entry made by: prof. Ing. Danuše Nerudová, Ph.D.
Last change: 11/26/2018 07:41 (Šárka Novotná)

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Source specification:

Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting. Bratislava: ISSN 0013-3035.

Original name: Ekonomický časopis: časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie = Journal of economics : journal for economic theory, economic policy, social and economic forecasting
Kind of publication: Periodikum (tištěný text)
ISSN: 0013-3035
Country of publisher: Slovak Republic
Place of publishing: Bratislava
URL: https://www.sav.sk/index.php?lang=sk&doc=journal-list&journal_no=34
Reviewed magazine: no
Original language: Czech
Key words: czech: prognózy, hospodářská politika, bankovnictví, měnová politika, ekonomická teorie
Annual volumes:
VolumeAnnual volumeLocation
421994Management
421994Regionální ekonomika
431995Management
431995Regionální ekonomika
441996Regionální ekonomika
532005Informační centrum-čítárna časopisů
532005Ekonomie
542006Informační centrum-čítárna časopisů
542006Ekonomie
552007Informační centrum-čítárna časopisů
552007Ekonomie
562008Informační centrum-čítárna časopisů
562008Ekonomie
562008Výzkumné centrum
572009Informační centrum-čítárna časopisů
572009Ekonomie
572009Výzkumné centrum
582010Informační centrum-čítárna časopisů
582010Ekonomie
582010Výzkumné centrum
592011Informační centrum-čítárna časopisů
592011Ekonomie
592011Výzkumné centrum

Sublibraries
NameNumberInstituteLibrarianPhoneE-mail
Management112DMA FBEJUDr. Hana Haluzová+420 545 132 501hahal@mendelu.cz
Regionální ekonomika311DRBE FRDISIng. Jaroslava Zichová+420 545 136 405zichova@mendelu.cz
Informační centrum-čítárna časopisů944/4IC ISI CUDLenka Čadílková+420 545 135 039lenka.cadilkova@mendelu.cz
Ekonomie110DE FBESilvie Ryšavá+420 545 132 701silvie.rysava@mendelu.cz
Výzkumné centrum172RC FBELucie Kamenická, DiS.+420 545 132 703lucie.kamenicka@mendelu.cz

Person responsible: Helena Antonínová
Last change: 01/26/2019 22:20 (Data import from library)

Evaluation of publication:

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12345
bad
 
good        uninteresting
 
interesting
Assessed: 0Average score: -        Assessed: 0Average score: -
12345
        
12345
amateur
 
professional        theoretical
 
practical
Assessed: 0Average score: -        Assessed: 0Average score: -