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

Mariana Badoi and Diana Brinza
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Mariana Badoi: Bucharest University of Economic Studies
Diana Brinza: Bucharest University of Economic Studies

Revista Economica, 2012, vol. Supplement, issue 1, 75-81

Abstract: 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.

Keywords: private pension; pension funds; evaluation of financial instruments; derivative instruments; financial transaction tax (FTT). (search for similar items in EconPapers)
JEL-codes: E62 H55 J14 J26 J32 K34 M41 O23 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:supplement:y:2012:i:1:p:75-81

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