The article considers essence and purpose of special banking taxation. It studies establishment of the systems of special taxation of banking activity abroad. It analyses practice of application of special taxes in foreign countries and considers possibilities of their introduction in Ukraine.

The negative aspects of influence of globalization’s externalities on national financial system and the role of globalization in the development of crisis are analyzed. The author considers modern methods of regulation of short term capital flows, which influence on the financial market is...

В статье исследуются особенности альтерглобализма как движения, предлагающего альтернативу неолиберальной глобализации. Выявляются и анализируются основные...

The effects of a Tobin tax on foreign exchange markets have long been disputed. We present an experiment with currency trading on two markets, where either none, one, or both markets are taxed. Our results confirm the hitherto undisputed issues: a tax reduces trading volume, shifts market share...

Despite of the multitude of advantages provoked by foreign capital for the developing countries, and namely as a result of foreign investments’ efficient implementation in real sector of national economy, international practice of many countries from the last years, emphasizes a very stringent...

This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...

The paper deals with the development of the Financial Transactions Tax (FTT) policy idea and its feasibility in the absence of global coordination. New taxes are evaluated in terms of how they fit into existing national tax systems. Increasingly, however, cross-border issues assume greater...