The 'Tobin tax' in the EU

Oditor

Aničić Anđelka¹  Simić Milica¹ 

[1] Alfa BK univerzitet, Novi Beograd;

关键词: taxation;    financial transactions tax;    the european union;   

DOI  :  

来源: DOAJ

【 摘 要 】

There has been discussion of the advantages and disadvantages of the tax on financial transactions among economists. Economists are divided over the effects of a given trade tax, financial market and financial stability. The European Commission (EC) in 2011 presented a proposal on a common system of taxation, that is the introduction of a financial transactions tax in the European Union (EU). The proposal envisages a tax of 0.1% on transactions in shares and bonds, and 0.01% on transactions in financial derivatives. The EU Member States disagree on this proposal given by the European Commission. Eleven members supported the proposal and announced that the tax will be introduced gradually. France and Italy have introduced their taxes, while the tax is already in force in some member states (Belgium and Greece). The final decision on the introduction of a tax on financial transactions and a common system of taxation between member states has not been made, yet.

【 授权许可】

Unknown