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2017, vol. 3, iss. 2, pp. 100-106
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The 'Tobin tax' in the EU
Tobinov porez u EU
Abstract
There has been discussion of the advantages and disadvantages of the tax on financial transactions among economists. Economists are divided over the effects of a given trade tax, financial market and financial stability. The European Commission (EC) in 2011 presented a proposal on a common system of taxation, that is the introduction of a financial transactions tax in the European Union (EU). The proposal envisages a tax of 0.1% on transactions in shares and bonds, and 0.01% on transactions in financial derivatives. The EU Member States disagree on this proposal given by the European Commission. Eleven members supported the proposal and announced that the tax will be introduced gradually. France and Italy have introduced their taxes, while the tax is already in force in some member states (Belgium and Greece). The final decision on the introduction of a tax on financial transactions and a common system of taxation between member states has not been made, yet.
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.
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