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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. Financial Transaction Tax: Can it be sufficient resource of EU budget when introduced through enhanced cooperation?. In NERUDOVÁ, D. 17th International Conference Enterprise And Competitive Environment 2014. 1st ed. Amsterdam, Netherlands: Elsevier Science Bv, 2014, p. 453--461. ISSN 2212-5671.

Original name: Financial Transaction Tax: Can it be sufficient resource of EU budget when introduced through enhanced cooperation?
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 proceedings
Collection: 17th International Conference Enterprise And Competitive Environment 2014
Nature of article: paper
Part number:
Starting page: 453
Up to page: 461
Number of pages: 9
UT code by Web of Science: 345439100054
EID code by Scopus:
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 which has spread to the Europe from the United States in 2008. The EU Member States individually committed to support the financial sector for a total about EUR 4.6 trillion (i.e. 39% of EU-27 GDP in 2009). Those public interventions have significant budgetary consequences (strongly felt in Greece, Spain or Italy) and imposed a heavy burden on the present and future generations. Therefore there is a strong consensus not only on the level of the European Union but also internationally, that financial sector should contribute to the public finance more fairly. Moreover, with respect to the fact, that the crises was the result of complex interaction of market failures, global monetary and financial imbalances and weak supervision, it has been argued, that taxes could be used as regulatory tools. However, the imposition of FTT on financial sector is very sensitive issue. Due to this fact it will not be implemented through the directive (requiring the unanimity of all EU Member States) but rather through enhanced cooperation (i.e. only by countries willing to do that – by EU-11). The aim of the paper is to research, whether the revenues from the imposition of financial transaction tax through enhanced cooperation could be used as a new own resource of EU budget and whether it would enable to replace GNI contribution of EU-11 as announced by the European Commission.
Description in English:
Description in Czech:
Key words: czech: zesílená spolupráce, rozpočet EU, FTT
english: EU budget, enhanced cooperation, FTT
Field of result: AE
Year of submission: 2014
Year of transmission: 2015
RIV identification number: RIV/62156489:43110/14:00232271
Used in projects: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republik (use: RIV)
 
Entry made by: Mgr. Lukáš Plch
Last change: 08/18/2015 08:46 (Mgr. Lukáš Plch)

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Source specification:

NERUDOVÁ, D. 17th International Conference Enterprise And Competitive Environment 2014. 1st ed. Amsterdam, Netherlands: Elsevier Science Bv, 2014. Procedia Economics and Finance, Volume 12. ISSN 2212-5671.

Original name: 17th International Conference Enterprise And Competitive Environment 2014
Czech name:
Editor: prof. Ing. Danuše Nerudová, Ph.D.
Department: Information Centre
Kind of publication: conference proceedings
ISSN: 2212-5671
Publisher: Elsevier Science Bv
Place of publishing: Amsterdam, Netherlands
Form of publication: electronic version (online)
Issue and volume number: Procedia Economics and Finance, Volume 12
Year of publication: 2014
Issue number: 1
Number of pages:
Entry: 17th International Conference on Enterprise and the Competitive Environment (ECE)
Original language: English
Description in original language:
Description in English:
Description in Czech:
Year of submission: 2014
Used in projects: Non-project research
 
Entry made by: Mgr. Lukáš Plch
Last change: 08/18/2015 08:46 (Mgr. Lukáš Plch)

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17th International Conference on Enterprise and the Competitive Environment (ECE). 6. 3. 2014 - 7. 3. 2014, Brno, CZECH REPUBLIC (CZ).

Original name: 17th International Conference on Enterprise and the Competitive Environment (ECE)
Czech name:
Promoter:
Kind of publication: holding a conference
Venue: Brno, CZECH REPUBLIC
Organizer:
Country: Czech Republic
Time scope of event: worldwide event
Conference type: scientific conference
Abbreviation: ECE
Order number: 17
Starting date : 6. 3. 2014
End of study: 7. 3. 2014
Held in year :
Total number of participants:
Total number of participants from abroad:
Original language: English
Description in original language:
Description in English:
Description in Czech:
Year of transmission:
RIV identification number:
 
Entry made by: Mgr. Lukáš Plch
Last change: 02/26/2015 12:51 (Mgr. Lukáš Plch)

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