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RESEARCH PRODUCT

LEGAL CONSIDERATIONS REGARDING THE INTRODUCTION AND IMPLEMENT OF THE PROPOSED `FINANCIAL TRANSACTION TAX` ON PENSION FUNDS. IMPACT ON TRANSACTION COSTS

Badoi MarianaBrinza Diana

subject

jel:K34jel:J14jel:M41jel:E62jel:O23private pension pension funds evaluation of financial instruments derivative instruments financial transaction tax (FTT).jel:J26ComputingMilieux_LEGALASPECTSOFCOMPUTINGjel:H55jel:J32

description

In economies in which pension obligations are substantial, it is important that there is a high degree of trust in the financial reporting of pensions by employers and by pension plans. The objective of this paper is to assess legal considerations regarding the introduction and implement of financial transaction tax mechanisms in private pension system. In line with this objective, an understanding of causes, implications, solutions for pensions is essential to being able to efficiently and effectively create a secure fiscal environment.

http://economice.ulbsibiu.ro/revista.economica/archive/suplimente/Volume1-2012.pdf