Daň z finančních transakcí v Evropské unii

Abstract

The Diploma thesis deals with current approach of The European Union towards the tax policy in light of the recent financial crisis. In its inicial sections the thesis introduces concepts of tax coordination, tax harmonization and tax competition. The following portion describes the structures of the European Union, characteristics of individual institutions and their tasks and roles in the legislative process. Next section sums up the reasons for taxation of the financial sector. The proposed solutions are financial transaction tax or other similar forms of taxations. The Financial Transaction Tax, object of the tax, taxable amount, rates of tax and other aspects are analysed in detail. In the final sections the thesis shows the fiscal implications of financial sector taxation, the expected revenue from the FTT introduction and compares the results presented by other authors who have already solved this question.