Daň z finančných transakcií v Slovenskej republike – pozitívny príklad alebo ekonomické riziko?
Year: 2026
Type: article
Abstract: This article discusses the financial transaction tax as one of the consolidation measures introduced in the Slovak Republic with the aim of improving public finances. Although this tax is new in the Eurozone, the concept is already known in some states. The aim of this article is to assess the financial transaction tax in general and specifically in the Slovak Republic, to identify the possible risks arising from it, and to outline possible scenarios for its further development. Analysis, synthesis, historical method, and comparative method were used in addressing this issue.
Source: AUC IURIDICA
Authors: Miroslav Štrkolec, Ladislav Hrabčák
Institution: Masaryk University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7162793685