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 significance in tax design and this is particularly pertinent in the case …

Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota …) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product …. This indicator is a subject of interest even in discussions concerning the tax harmonization of the European Union, which …