Abstract
There has been discussion of the advantages and disadvantages of the tax on financial transactions among economists. Economists are divided over the effects of a given trade tax, financial market and financial stability. The European Commission (EC) in 2011 presented a proposal on a common system of taxation, that is the introduction of a financial transactions tax in the European Union (EU). The proposal envisages a tax of 0.1% on transactions in shares and bonds, and 0.01% on transactions in financial derivatives. The EU Member States disagree on this proposal given by the European Commission. Eleven members supported the proposal and announced that the tax will be introduced gradually. France and Italy have introduced their taxes, while the tax is already in force in some member states (Belgium and Greece). The final decision on the introduction of a tax on financial transactions and a common system of taxation between member states has not been made, yet.
Highlights
Porez na finansijske transakcije prvi je predložio Džejms Tobin, američki ekonomista i dobitnik Novelove nagrade za ekonomiju 1981.godine
that is the introduction of a financial transactions tax in the European Union
The final decision on the introduction of a tax on financial transactions and a common system of taxation between member states has not been made, yet
Summary
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). O uvođenju poreza na finansijske transakcije i zajedničkom sistemu oporezivanja između država članica, još nije doneta. Tobin je 1972.godine predložio uvođenje jedinstvenog poreza na finansijske transakcije na globalnom nivou, tzv. Jedan pravac se bavi pitanjima da li su postojeći porezi uticali u pripremi terena za krizu (najistaknutiji primer je upotreba duga u privredi), a drugi pravac se bavi pitanjem da li novi poreski instrumenti (porez na finansijske transakcije, bankarski nameti, porezi na finansijske aktivnosti) mogu pomoći u sprečavanju kriza u budućnosti i da li mogu, istovremeno, kreirati nove izvore prihoda od poreza. Tipičan primer ovog drugog pravca jeste debata o porezu na finansijske transakcije u EU i, generalno, na međunarodnom nivou
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