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Daň z finančných transakcií ako možný nový zdroj rozpočtu EÚ
Korduliaková, Lucia
Korduliaková, L., Financial transaction tax as a new own resource of European Union budget. Diploma thesis. Brno: Mendel University, 2017. The aim of the diploma thesis is to estimate the value of financial transactions tax revenues as a new possible own resource of EU budget. First part of the diploma thesis focuses on the theoretical aspects of financial transaction tax and defines the political and economic aspects leading to the creation of a concept of financial transaction tax. An important part is the comprehensive theoretical interpretation of this tax. The conclusion of the theoretical part is devoted to the international experience with taxation and evaluation of the impact of taxation. In practical part, the methodology of estimating potential revenues for the 11 Member States of the European Union is based on modeling. For the purpose of analyzing the suitability of the financial transaction tax as a potential candidate for the own resource, a multi criteria analysis is carried out.
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Supervision over the banking industry in the EU Member States
Kropjok, Vít ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
The goal of my thesis on Supervision over the banking industry in the EU member states is to describe critically and to define newly engendering concept of the banking union. It is a very actual topic because the effective mechanism creation, which should solve problems of the European banking sector, is currently one of the primary goals of the European Union. The study is divided into three chapters. The first chapter is the theoretical one. The definition and differentiation of the essential terms such as supervision and surveillance can be found there. Further the basic theoretical modules can be found there, from which it is possible to stem during the banking supervision implementation in practice. The second and the third chapters are the analytical parts. The introduction of the second chapter glances at the backgrounds of the legislative proposals acceptance in this area. Afterwards the chapter is already focused on four pillars of the proposed Banking union. The first pillar is formed with so called "single rule book", thus the uniform regulatory rules that are the implementation of the requirements expressed in so called Basel III. In this part of the study there is outlined why it is not quite happy at present to burden the credit institutions in the European Union even more through...
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Tax on financial transactions
Rychtaříková, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The goal of the diploma thesis is the characterization of the tax on financial transactions with its origins. The main content lies primarily in the description of the tax on financial transactions within the frame of the enhanced cooperation of some of the member states of the European Union and assessment of the assumed impacts of its implementation. The first chapter describes in more detail the development in the international field after the financial crisis which attracted attention to the various ways of taxation of financial sector. Options that were considered are briefly summarized in this chapter and then the detailed attention is paid to the path chosen by the European Union, i.e. the tax on financial transactions. The second chapter of the thesis examines the aspects of the enhanced cooperation and its specifics in comparison with the whole-union system. The chapter is finished with the case of the European Court of Justice where the claim of Great Britain disputing the conformity of the Council's decision approving the enhanced cooperation with the law and the principles of functioning of the European Union is decided. The main elements of the tax are analyzed in the third and the fourth chapter in accordance with the directives on which they are based. These two chapters which are more of the...
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Teoretický návrh fiskálního federalismu v Evropské unii
Pohl, Martin
This bachelor thesis deals with a proposal for fiscal federalism in European Union. Main focus is given to the revenue of European Union budget. The theoretical part describes principles of fiscal federalism and European Union and its budget. The practical part analyses the proposal of European Commission from the year 2011. This proposal suggests a new way of financing budget of European Union and is compared to current methods of financing the budget while respecting principles of fiscal federalism and basic principles of EU itself. In the end, this thesis offers a suggestion of accepting the proposal of European Commission.
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Taxation of financial institutions
Pražanová, Tereza ; Radová, Jarmila (advisor) ; Kábrt, Tomáš (referee)
The diploma thesis focuses on the financial institutions taxation. First part provides the analysis reasons for taxation and against taxation of financial institutions. Taxation of financial institutions in the Czech republic is analysed as well. Next chapter deals with theoretical concept of bank tax from J.M.Keynes and J.Tobina. This chapter is accompanied by the analysis of the bank tax variants. The third chapter topic is about the implementation of the financial transaction tax in the European Union. The end of diploma thesis deals with analysis of the bank tax in Great Britan, Sweden, Brazil and France.
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Financial transaction tax
Obruča, Radek ; Finardi, Savina (advisor) ; Bayer, Ondřej (referee)
This thesis deals with the financial transaction tax in Sweden, England and European Union. Historical circumstances and reasons for implementation of these taxes are described here. It is focused on experience up to now with these taxes in selected countries. One chapter is given to structural elements of the financial transaction tax in European Union. Main target of this thesis is to analyse how the stock indices influence the tax revenue as well as how the tax impacts on trading volumes in selected countries.
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Tobin tax is placebo or real cure
Dlabolová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The goal of the bachelor thesis is appraise if the Tobin tax is placebo or real cure to financial crises. Summary of progress of Tobin tax from the past to the future is in the introductory part of a bachelor thesis. In the middle of thesis I focus on reason of financial crisis, analysis opinions of political and proffesional public and to regulation of EU. I analyse and compare impact of FTT in French and Italy in the end.
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Fiscal federalism: Eurozone Budget and Its Stabilization function
Kadidlo, Lukáš
The main goal of this thesis is to design Eurozone budget that would be able to perform stabilization function and thereby help Eurozone member states overcome temporary asymmetric shocks in times of financial and economic crisis. The literature review includes description of principle of fiscal federalism and up-to-date scientific articles dedicated to stabilization function of a budget, European budgetary structures and other issues relevant for the Eurozone budget design. The practical part contains concrete steps to design Eurozone budget, namely identification of its size and also description and quantification of individual revenues and expenditures of the Eurozone budget. Eurozone unemployment scheme consisting of Eurozone payroll tax and unemployment benefits repre-sents autonomous and the most important part of the budget. Eurozone budget is then commented and analyzed as a whole in recommendations and discussion and a few important topics of further research are identified in the conclusion of this thesis.
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Taxation of financial institutions
Kozák, Pavel ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The submitted diploma thesis deals with the taxation of financial institutions, focusing on current trends in this field. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter provides the analysis of taxation of financial institutions in the Czech Republic and focuses on the specifics related to corporate income tax and value added tax. The second chapter discusses the approach to the taxation of financial institutions in selected countries where the focus is on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter deals with the development of the implementation of the financial transaction tax in the European Union. Moreover, briefly describes the process of these discussions and examines the current proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. The thesis also contains an approximate prediction of tax revenues in case that the Czech Republic implemented the European financial transaction tax.
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