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@inproceedings{4892, author = {Vostatek, Jaroslav and Legierská, Yvona}, address = {Bratislava}, booktitle = {Finance and Risk 2014}, editor = {Marek Niňaj, Miroslava Záhumenská}, keywords = {financial services; value added tax; financial activities tax; income tax; tax credit}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Bratislava}, isbn = {978-80-225-3991-3}, pages = {298-306}, publisher = {University of Economics in Bratislava}, title = {Financial services: Low Taxation and High Subsidization}, year = {2014} }
TY - JOUR ID - 4892 AU - Vostatek, Jaroslav - Legierská, Yvona PY - 2014 TI - Financial services: Low Taxation and High Subsidization PB - University of Economics in Bratislava CY - Bratislava SN - 9788022539913 KW - financial services KW - value added tax KW - financial activities tax KW - income tax KW - tax credit N2 - The theory and policy of taxation of financial services has significantly changed in recent years, due primarily to the financial crisis. Theory requires the coordination of the financial sector taxation and regulation, and analyses the effectiveness of introducing special taxes. This newly opens up the issues of value added tax and the existing exemption of financial services from it. Markets are moreover distorted by government subsidies for different financial products. The authors´ primary aim is the critical review of the literature and derivation of the recommendations for the taxation of financial services in the Czech Republic. Financial services need to be temporarily subjected to the financial activities tax until these services are duly subject to the value added tax in the EU. A major reform of value added tax, such as the transition to income type of this tax, would ease the solution of the existing problems. ER -
VOSTATEK, Jaroslav a Yvona LEGIERSKÁ. Financial services: Low Taxation and High Subsidization. In Marek Niňaj, Miroslava Záhumenská. \textit{Finance and Risk 2014}. Bratislava: University of Economics in Bratislava, 2014, s.~298-306. ISBN~978-80-225-3991-3.
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