ПОРЕЗ НА КАПИТАЛНЕ ТРАНСАКЦИЈЕ: ПРЕДНОСТИ И НЕДОСТАЦИ ПРИМЕНЕ
CAPITAL TRANSACTIONS TAX: Advantages and Disadvantages
Author(s): Marko DimitrijevićSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Public Finances
Published by: Правни факултет Универзитета у Нишу
Keywords: financial instability; exchange rate; Tobin tax; capital transactions; economic efficiency
Summary/Abstract: The subject matter of this paper is the role of capital transactions taxes in reducing the financial instability on the market. In that context, the author first discusses the concept of a capital transaction tax and its modalities. Further on, the author analyses the requirements for implementing the Tobin’s tax, elaborating on the advantages and disadvantages of its application. Finally, the author makes specific suggestions for improving the economic efficiency of the capital transactions tax.
Journal: Зборник радова Правног факултета у Нишу
- Issue Year: LXIII/2012
- Issue No: 63
- Page Range: 387-404
- Page Count: 18
- Language: Serbian