Podatek od transakcji finansowych jako narzędzie oddziaływania na rynek finansowy

• Authors: Jarosław Dziuba

Title variants

EN

Financial Transaction Tax as a Tool for Impact on Financial Market

• Languages of publication: PL

Abstracts

EN

The financial crisis, which affected financial markets at the end of the first decade of the 21st century, and the resulting reactions of state governments, aimed at the increased regulation of the financial market, revived the debate on the introduction of one of the possible tools for such regulations in the European Union, i.e. the financial transaction tax - FTT. The article discusses the main non-fiscal objectives imposed on such tax, both from the theoretical and empirical perspective. The theoretical arguments justify the introduction of FTT, however, the results of empirical studies are inconclusive regarding the tax consequences, particularly in terms of its non-fiscal goals.

Keywords

PL

Koszty transakcyjne; Opodatkowanie; Podatek od transakcji finansowych; Podatki; Rynki finansowe; Transakcje giełdowe

EN

Financial markets; Financial Transactions Tax (FTT); Stock exchange dealings; Taxation; Taxes; Transaction cost

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 186 cz 1
• Pages: 165-173

Contributors

author

Jarosław Dziuba

References

• Becchetti L., Ferrari M., Trenta U.: The Impact of the French Tobin Tax. "CEIS Research Paper" 2013, No. 266.
• Czekaj J., Woś M., Żarnowski J.: Efektywność giełdowego rynku akcji w Polsce. Z perspektywy dziesięciolecia. PWN, Warszawa 2001.
• Habermeier K., Kirilenko A.: Securities Transaction Taxes and Financial Markets. "IMF Staff Papers" 2003, Vol. 50.
• Keynes J.M.: Ogólna teoria zatrudnienia, procentu i pieniądza. PWN, Warszawa 2003.
• Lendvai J., Raciborski R., Vogel L.: Securities Transaction Taxes: Macroeconomic Implications in a Generale-Equilibrium Model. "European Economy, Economic Papers" 2012, No. 450.
• Schulmeister S., Schratzenstaller M., Picek O.: A General Financial Transaction Tax, Motives, Revenues, Feasibility and Effects. WIFO, Vienna 2008.
• Stiglitz J.: Using Tax Policy to Curb Speculative Short-Term Trading. "Journal of Financial Services Research" 1989, No. 3(2-3).
• Tobin J.: A Proposal for International Monetary Reform. "Eastern Economic Journal" 1978, Vol. 4(3-4).
• Wang G.H.K., Yau Jot: Would a Financial Transaction Tax Affect Financial Market Activity? "Policy Analysis" 2012, No. 702.
• Wniosek dotyczący Dyrektywy Rady w sprawie wdrożenia wzmocnionej współpracy w dziedzinie podatku od transakcji finansowych. (COM/2013/71 z dnia 14.02.2013).

Identifiers

ISSN

2083-8611