Department of Accounting and Taxes (FBE) - list of publications


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SOLILOVÁ, V. -- NERUDOVÁ, D. Determination of Revenue Potential of Financial Transaction Tax and its consideration as own resource of the EU budget. In European Financial Systems 2017: Proceedings of the 14th International Scientific Conference. 1. vyd. Brno: Masarykova univerzita, 2017, s. 756--763. ISBN 978-80-210-8609-8. URL: https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf

Original name: Determination of Revenue Potential of Financial Transaction Tax and its consideration as own resource of the EU budget
Czech name:
Written by (author): Ing. Veronika Solilová, Ph.D.
prof. Ing. Danuše Nerudová, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in proceedings
Collection: European Financial Systems 2017: Proceedings of the 14th International Scientific Conference
Nature of article: paper
Part number:
Starting page: 756
Up to page: 763
Number of pages: 8
UT WoS code according to Web of Science:
Original language: English
Description in original language: Although the responsibility for realizing the Europe 2020 strategy is shared between the EU and its 28 member states, the main criticism of the current EU budget relates to the lack of a link between the budget and Europe 2020 strategy. Therefore a new budget design as well as alternative revenue sources is currently explored within a mid-term review. One of the possible candidates is a Financial Transaction Tax (FTT). To research FTT revenue potential, a model based on a remittance system was designed. We analyze full or partial replacement of VAT- and GNI-based own resources by the transfer of the tax revenues from a FTT raised on a national level to the EU budget. Our research revealed that the introduction of a FTT would be able to fully replace VAT-based own resources (except of variant B and E). In the case of GNI-based own resources, the full replacement of GNI-based own resources in the amount of USD 89,255 mil would only be reached by variant D. In the remainder of the cases, partial replacement would be achieved.
Description in Czech:
Year of submission: 2017
Year of transmission:
RIV identification number:
URL: https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf
 
Entry made by: Kateřina Šebková, DiS.
Last change: 25. 08. 2017, 13:15 (Kateřina Šebková, DiS.)

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Source specification:

European Financial Systems 2017: Proceedings of the 14th International Scientific Conference. 1. vyd. Brno: Masarykova univerzita, 2017. ISBN 978-80-210-8609-8.

Original name: European Financial Systems 2017: Proceedings of the 14th International Scientific Conference
Czech name:
Editor:
Kind of publication: conference proceedings
ISBN: 978-80-210-8609-8
Publisher: Masarykova univerzita
Place of publishing: Brno
Form of publication: printed version
Issue and volume number:
Year of publication: 2017
Issue number: 1
Number of pages:
Entry: 14th International Scientific Conference European Financial Systems 2017
Original language: English
Description in original language:
Description in Czech:
 
Entry made by: Kateřina Šebková, DiS.
Last change: 24. 08. 2017, 08:00 (Kateřina Šebková, DiS.)

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Source specification:

14th International Scientific Conference European Financial Systems 2017. 26. 6. 2017 - 27. 6. 2017, Brno (CZ).

Original name: 14th International Scientific Conference European Financial Systems 2017
Czech name:
Promoter:
Kind of publication: holding a conference
Venue: Brno
Organizer: Masarykova univerzita
Country: Czech Republic
Time scope of event: worldwide event
Conference type: scientific conference
Abbreviation:
Order number:
Starting date : 26. 6. 2017
End of study: 27. 6. 2017
Held in year :
Total number of participants:
Total number of participants from abroad:
Original language: English
Description in original language:
Description in Czech:
Year of transmission:
RIV identification number:
 
Entry made by: Kateřina Šebková, DiS.
Last change: 24. 08. 2017, 08:00 (Kateřina Šebková, DiS.)

Evaluation of publication:

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