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Einführung einer Finanztransaktionssteuer auf EU-Ebene. Mögliche Problematiken bei der Einführung

Einführung einer Finanztransaktionssteuer auf EU-Ebene. Mögliche Problematiken bei der Einführung

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Sonstiges, Note: 1,0, Private Fachhochschule Göttingen, Sprache: Deutsch, Abstract: Im Zuge der Finanzmarktkrise 2008/2009 rückte die Idee einer Finanztransaktionssteuer (FTS) gerade in Europa bzw. der Europäischen Union zunehmend in den Fokus. Dies lässt sich u.a. anhand der zahlreichen neuen Veröffentlichungen zu diesem Thema im Nachgang der Krise feststellen. Die Idee einer FTS ist dabei nicht grundsätzlich neu und wurde auch schon vor der Finanzkrise diskutiert, so wurde u.a. im Jahr 2002 eine Studie der EU-Kommission veröffentlicht, die sich mit der Einführung einer Steuer auf Devisenmarkttransaktionen beschäftigte. In der öffentlichen Debatte wird gemeinhin die Besteuerung des "Krisenverursachers Finanzsektors" als zu gering angesehen, speziell nachdem im Zuge der Finanzkrise einige Banken von staatlicher Seite gestützt und "gerettet" werden mussten. An dieser Stelle sei zudem auf die bereits ergriffenen, zahlreichen neuen regulatorischen Maßnahmen und Vorschriften verwiesen, die nach der Finanzkrise für eine krisenfestere Branche sorgen sollten und immer noch sollen ("Basel III" im Bankenbereich und "Solvency II" im Versicherungsbereich sind hier die Stichworte). Zahlreiche Lobby-Organisationen engagieren sich Pro-FTS (z.B. die globalisierungskritische NGO "attac") oder Contra-FTS, sodass Beiträge zu diesem Thema stets mit Blick auf die Interessen der Verfasser zur Kenntnis genommen werden sollte. Nationale Finanztransaktionssteuern sind global gesehen keine Seltenheit, so gibt es sie seit einigen Jahren schon in Taiwan und der Schweiz, aber auch als sog. "Stempelsteuer" in Großbritannien. Eine FTS auf supranationaler ebene hingegen gibt es bisher noch nicht, sodass hier keine Erfahrungswerte bezogen auf die Wirksamkeit und Machbarkeit vorliegen. Gerade bei Überlegungen zur Einführung auf supranationaler und speziell auf europäischer Ebene sind die Auswirkungen und Wechselwirkungen dieser Steuer im Voraus


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Product Details
  • ISBN-13: 9783668937796
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668937796
  • Publisher Date: 30 Mar 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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Einführung einer Finanztransaktionssteuer auf EU-Ebene. Mögliche Problematiken bei der Einführung
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