Bank Tax in the European Union
Zusammenfassung
The imposition of bank tax is being discussed both in the Europe and the USA. A
number of countries have already introduced this tax. However, the opinions of
different countries on the issue are diversified. In this connection, the imposition of
uniform bank tax within the European Union seems doubtful. And this is the thesis of
article. Legislating this special property tax poses a number of questions: (a) is it a
legitimate anti‐crisis instrument? (b) why is the growth in value within the banking
sector limited through a number of financial levies, while there are no burdens of this
kind in other financial and non‐financial sector? (c) what is being planned in EU and
individual member states in this area.
Collections
- 2011_fascicula1_nr2 [17]