Przyczyny i możliwe konsekwencje wprowadzenia podatku od transakcji finansowych w krajach Unii Europejskiej

  • Eugeniusz Gostomski
Słowa kluczowe: European Union, financial transactions tax, Tobin tax, enhanced cooperation mechanism


The main aim of this paper is to analyze the problem of the financial transaction tax (FTT) in
Europe in its most crucial aspects. That is why the author of this article has presented the core idea
of the above mentioned tax, arguments in support and against its implementation and the fiscal
effects that could be achieved due to the financial transaction tax. In the absence of consensus on
the FTT among the EU countries, it will be introduced in a limited number of EU countries
through a mechanism called „enhanced cooperation” in 2016 or it even later.