Detail práce

Taxation in Financial Sector

Autor: Bc. Jan Hloušek
Rok: 2016 - letní
Vedoucí: doc. Petr Janský Ph.D.
Konzultant:
Typ práce: Bakalářská
Jazyk: Anglicky
Stránky: 57
Ocenění:
Odkaz: https://is.cuni.cz/webapps/zzp/detail/124137/
Abstrakt: The purpose of this thesis is to review taxation in financial sector, discuss its
objectives and compare its past and most recent implementations. Financial
Activities Taxes, Financial Transaction Taxes, and Financial Stability Contribution
are compared from theoretical point of view. Trends in profitability, volumes of
derivatives, and equity ratios are presented for two groups in both Italy and
France - banks that are subject to new Financial Transaction Taxes and those
that are not. Using panel data on financial institutions, positive impact of FTT
introduction on derivative volumes is found in France, and no significant effect is
found in Italy.

Partneři

Deloitte

Sponzoři

CRIF
McKinsey
Patria Finance