Przyczyny i możliwe konsekwencje wprowadzenia podatku od transakcji finansowych w krajach Unii Europejskiej
Reasons for and possible consequences of introducing the financial transaction tax in the European Union countries

Summary/Abstract: The main aim of this paper is to analyze the problem of the financial transaction tax (FTT) inEurope in its most crucial aspects. That is why the author of this article has presented the core ideaof the above mentioned tax, arguments in support and against its implementation and the fiscaleffects that could be achieved due to the financial transaction tax. In the absence of consensus onthe FTT among the EU countries, it will be introduced in a limited number of EU countriesthrough a mechanism called „enhanced cooperation” in 2016 or it even later.

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