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@inproceedings{6410,
author = {Vostatek, Jaroslav},
address = {Praha},
booktitle = {Proceedings of the 8th International Conference on „Financial Markets: Current State & Future Perspectives“},
edition = {1.},
editor = {Pavlát, V. a Schlossberger, O.},
keywords = {corporate income tax; value-added tax; financial activities tax; financial transaction tax; bank levy; double taxation of dividends},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Praha},
isbn = {978-80-7408-159-0},
pages = {140-150},
publisher = {Vysoká škola finanční a správní},
title = {Financial Sector Taxation},
year = {2017}
}
TY - JOUR
ID - 6410
AU - Vostatek, Jaroslav
PY - 2017
TI - Financial Sector Taxation
PB - Vysoká škola finanční a správní
CY - Praha
SN - 9788074081590
KW - corporate income tax
KW - value-added tax
KW - financial activities tax
KW - financial transaction tax
KW - bank levy
KW - double taxation of dividends
N2 - Taxation of the financial sector covers a wide range of topics, including but not limited to the taxation of financial institutions and financial services, but also related regulation of each of the financial markets. The failure of financial markets called for a need of a comprehensive approach to the taxation of the financial sector while taking into account the current and potential concepts of corporate income tax and valued-added tax that themselves may pose some problems. This also includes the issue of financial transaction and financial activities taxation and bank levy. The importance of this topic in the Czech Republic will be underlined in the upcoming general elections. The aim of this paper is to design a system of rational taxation of the Czech financial sector for the upcoming period, while considering the Czech specifics.
ER -
VOSTATEK, Jaroslav. Financial Sector Taxation. In Pavlát, V. a Schlossberger, O. \textit{Proceedings of the 8th International Conference on „Financial Markets: Current State \&{}amp; Future Perspectives“}. 1st ed. Praha: Vysoká škola finanční a správní, 2017, p.~140-150. ISBN~978-80-7408-159-0.
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