THE ROLE OF CURRENCY TRANSACTION TAXES IN REDUCING FINANCIAL INSTABILITY
THE ROLE OF CURRENCY TRANSACTION TAXES IN REDUCING FINANCIAL INSTABILITY
Author(s): Marko DimitrijevićSubject(s): National Economy, Economic policy
Published by: Универзитет у Нишу
Keywords: currency transaction; taxes; fiscal policy; tax fairness; tax yield; financial instability; economic efficiency
Summary/Abstract: The subject of analysis in this article is the legal and fiscal role of the currency transaction taxes in reducing the financial instability of the market. In that sense, they are considered most precious need for the introduction of these taxes, with particular attention to the tax forms, tax object, tax base, tax rate and tax incentives. Then, it discusses the requirements for the implementation of the currency transaction taxes, benefits and shortcomings in its implementation with making some concrete proposals for improving its economic efficiency in fiscal system.
Journal: FACTA UNIVERSITATIS - Law and Politics
- Issue Year: 13/2015
- Issue No: 2
- Page Range: 201-211
- Page Count: 11
- Language: English