European Financial Congress

The last financial crisis, the role of financial institution in this process and the big scale of public aid to the financial institutions generate many ideas of introduction of new additional tax on financial institutions. There are proposals of financial transaction tax, financial activity tax and different bank taxes. The main ideas and assessment of financial transaction tax are presented in the article. The main subject of analysis are macroeconomic consequence of imposing special tax for financial institutions, the role of such tax for EU budget and stability of financial market.