期刊名称:Perspectives of Innovations, Economics and Business
印刷版ISSN:1804-0519
电子版ISSN:1804-0527
出版年度:2012
卷号:11
期号:2
页码:61-68
出版社:Prague Development Center, s.r.o.
摘要:This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union.
关键词:Bank tax; financial crisis; models of bank tax; bank assets; anti-crisis ;instrument