Daň z finančných transakcií ako možný nový zdroj rozpočtu EÚ

Korduliaková, L., Financial transaction tax as a new own resource of European Union budget. Diploma thesis. Brno: Mendel University, 2017. The aim of the diploma thesis is to estimate the value of financial transactions tax revenues as a new possible own resource of EU budget. First part of the diploma thesis focuses on the theoretical aspects of financial transaction tax and defines the political and economic aspects leading to the creation of a concept of financial transaction tax. An important part is the comprehensive theoretical interpretation of this tax. The conclusion of the theoretical part is devoted to the international experience with taxation and evaluation of the impact of taxation. In practical part, the methodology of estimating potential revenues for the 11 Member States of the European Union is based on modeling. For the purpose of analyzing the suitability of the financial transaction tax as a potential candidate for the own resource, a multi criteria analysis is carried out