{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LQLWJAL/2f76ba2e-cd12-4c4a-b752-530f06ee78b8/PDF","dcterms:extent":"12827 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LQLWJAL/21a8e018-7c82-4f58-8de5-273401b96698/TEXT","dcterms:extent":"61 KB"}],"edm:TimeSpan":{"@rdf:about":"2011-2025","edm:begin":{"@xml:lang":"en","#text":"2011"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-2LQLWJAL","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:SPR-OSUSX1U0"},{"@xml:lang":"sl","#text":"Zbornik znanstvenih razprav (Pravna fakulteta. 1991)"}],"dcterms:issued":"2014","dc:creator":"Ahtik, Meta","dc:format":[{"@xml:lang":"sl","#text":"številka:1"},{"@xml:lang":"sl","#text":"letnik:74"}],"dc:identifier":["COBISSID:14026833","ISSN:1854-3839","URN:URN:NBN:SI:doc-2LQLWJAL"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Pravna fakulteta"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"en","#text":"European Union"},{"@xml:lang":"sl","#text":"Evropska unija"},{"@xml:lang":"sl","#text":"finančni trg"},{"@xml:lang":"en","#text":"tax"},{"@rdf:resource":"http://www.wikidata.org/entity/Q8161"}],"dcterms:temporal":{"@rdf:resource":"2011-2025"},"dc:title":{"@xml:lang":"sl","#text":"Davek na finančne transakcije|"},"dc:description":[{"@xml:lang":"sl","#text":"Financial transaction tax has been proposed already by Keynes; however it has been introduced only in some individual countries and not globally, which would reduce possibilities for tax evasion. Nevertheless, the topic gained importance during the recent financial crisis % the tax is supposed to reduce risky activities of the financial industry and fill the budgets with the means for alleviating the consequences of the crisis, largely caused by the financial industry. Proposal of the European Commission is therefore the first concrete proposal that addresses a wider economic area. This paper investigates economic, theoretical rationale for the introduction of a financial transaction tax and studies its structure and consequences in several European countries: United Kingdom, France, Italy and Sweden. Special emphasis is given to the proposal of the European Commission that would, in case it is confirmed, apply also to Slovenia, although some concerns have arisen recently, weather Slovenia should introduce the tax or not"},{"@xml:lang":"sl","#text":"Uvedbo davka na finančne transakcije je predlagal že Keynes, a je bil uveljavljen le v nekaterih posameznih državah, ne pa globalno, kar bi zmanjšalo možnosti za izogibanje plačilu davka. Tema pa je precej pridobila na pomenu tekom finančne krize, saj naj bi uvedba davka privedla do zmanjšanja obsega tveganih dejavnosti finančne industrije in hkrati v proračune prinesla sredstva za poplačilo posledic krize, ki jo je v veliki meri povzročila finančna industrija. Predlog uvedbe davka, ki ga je pripravila Evropska komisija je tako prvi predlog, ki se nanaša na večje ekonomsko območje. Članek analizira davke na finančne transakcije v več evropskih državah: Združenem kraljestvu, Franciji, Italiji in Švedski. Posebna pozornost je namenjena predlogu Evropske komisije, ki bo, v kolikor bo potrjen, najverjetneje veljal tudi v Sloveniji, čeprav so se v zadnjem obdobju pojavili nekateri pomisleki o smiselnosti uvedbe davka"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-2LQLWJAL","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-2LQLWJAL"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LQLWJAL/2f76ba2e-cd12-4c4a-b752-530f06ee78b8/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Ljubljani, Pravna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-2LQLWJAL/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-2LQLWJAL"}}}}