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AUC IURIDICA, Vol 72 No 2 (2026), 69–87
ArticleDaň z finančných transakcií v Slovenskej republike – pozitívny príklad alebo ekonomické riziko?
[Financial Transaction Tax – Positive Example or Economic Risk?]
Miroslav Štrkolec
, Ladislav Hrabčák
DOI: https://doi.org/10.14712/23366478.2026.93
published online: 29. 05. 2026
abstract
This article discusses the financial transaction tax as one of the consolidation measures introduced in the Slovak Republic with the aim of improving public finances. Although this tax is new in the Eurozone, the concept is already known in some states. The aim of this article is to assess the financial transaction tax in general and specifically in the Slovak Republic, to identify the possible risks arising from it, and to outline possible scenarios for its further development. Analysis, synthesis, historical method, and comparative method were used in addressing this issue.
keywords: public finances; state budget; financial transaction tax; Tobin tax
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