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članak: 7 od 8  
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2017, vol. 3, br. 2, str. 100-106
Tobinov porez u EU
Alfa univerzitet, Beograd

e-adresaanicican@gmail.com, milica.simic@alfa.edu.rs
Ključne reči: oporezivanje; porez na finansijske transakcije; Evropska unija
Sažetak
O prednostima i mana poreza na finansijske transakcije vodi se rasprava među ekonomistima, koji su podeljeni oko efekata datog poreza na obim trgovine, finansijsko tržište i finansijsku stabilnost. Evropska komisija (EK) je 2011.godine iznela predlog o zajedničkom sistemu oporezivanja, odnosno uvođenju poreza na finansijske transakcije u Evropsku uniju (EU). Predlog predviđa porez od 0,1% na transakcije akcijama i obveznicama, a 0,01% na transakcije finansijskim derivatima. Države članice EU nisu saglasne oko ovog predloga EK. Jedanaest članica je podržalo predlog i najavilo da će porez uvoditi postepeno. Francuska i Italija su uvele svoje poreze, dok je kod nekih članica porez već na snazi (Belgija i Grčka). Konačna odluka, o uvođenju poreza na finansijske transakcije i zajedničkom sistemu oporezivanja između država članica, još nije doneta.
Reference
Becchetti, L., Ferrari, M., Trenta, U. (2014) The impact of the French Tobin tax. Journal of Financial Stability, 15: 127-148
Commisssion, E. (2011) Impact assessment. http://ec.europa.eu/taxation_customs/resources/documents/taxation/other_taxes/financial_sector/impact_assessment.zip
European Commission (2010) Innovative financing at a global level. Luxembourg: Publications Office of the European Union, Taxation Papers No. 23
European Commission (2011) Proposal for a Council Decision on the system of own resources of the European Union. (dostupno na web sajtu: http://ec.europa.eu/budget/library/biblio/documents/fin_fwk1420/proposal_council_own_resources_en.pdf)
International Monetary Fund (2010) A fair and substantial contribution by the financial sector: Final report to the G20. Washington: International Monetary Fund
Kitromilides, Y., Gonzalez, R.A. (2013) The EU financial transactions tax: Antecedents and current debate. Panoeconomicus, vol. 60, br. 3, str. 311-321
Lendvai, J., Raciborski, R., Vogel, L. (2015) Assessing the Macroeconomic Impact of Financial Transaction Taxes. u: de Mooij, Ruud; Nicodème, Gaëtan [ur.] Taxation and Regulation of the Financial Sector, MIT Press - Journals, str. 177-202
Matheson, T. (2011) Taxing Financial Transactions: Issues and Evidence. IMF Working Papers, 11(54): 1
McCulloch, N., Pacillo, G. (2011) The Tobin Tax: A Review of the Evidence. IDS Research Reports, 2011(68): 1-77
Meyer, S., Wagener, M., Weinhardt, C. (2015) Politically Motivated Taxes in Financial Markets: The Case of the French Financial Transaction Tax. Journal of Financial Services Research, 47(2): 177-202
Palley, I.T. (2003) The economic case for thr Tobin tax. u: Weaver James, Dodd Randall, Baker Jamie [ur.] Debating The Tobin Tax: New Rules for Global Finance Coalition, Washington, 5-26
Pomeranets, A. (2012) Financial transaction taxes: International experiences, issues and feasibility. Ottawa, Canada: Bank of Canada, dostupno na web sajtu: http://www.bankofcanada.ca/wp-content/uploads/2012/11/boc-review-autumn12-pomeranets.pdf
Stiglitz, J.E. (1989) Using tax policy to curb speculative short-term trading. Journal of Financial Services Research, 3(2-3): 101-115
Summers, L.H., Summers, V.P. (1989) When Financial Markets Work Too Well: A Cautious Case For a Securities Transactions Tax. u: Edwards, Franklin R. [ur.] Regulatory Reform of Stock and Futures Markets, Dordrecht: Springer Nature, str. 163-188
Tobin, J. (1978) A proposal for international monetary reform. Easter Economic Journal, 4 (3-4): 153-159
 

O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/Oditor1702100A
objavljen u SCIndeksu: 13.07.2018.

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