THE “TOBIN TAX” IN THE EU

Anđelka Aničić; Milica Simić

doi:10.5937/

Autori

Anđelka Aničić Alfa BK univerzitet, Novi Beograd, Srbija Author
Milica Simić Alfa BK univerzitet, Novi Beograd, Srbija Author

DOI:

https://doi.org/10.5937/

Ključne reči:

oporezivanje, porez na finansijske transakcije, Evropska unija

Apstrakt

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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