search query: @journal_id 1091 / total: 715
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| Author: | Golob, M. |
| Title: | Taxes and securities |
| Journal: | Bancni vestnik
1995 : VOL. 44:11, p. 16-23 |
| Index terms: | CAPITAL MARKETS SECURITIES TAXATION REGULATIONS SLOVENIA |
| Language: | slv |
| Abstract: | The article deals with tax regulations being an element which infIluences the development of capital market in a country.Tax regulations existing in various countries are described, i.e. in countries with capical markets at an initial development stage and in countries which already enjoy a long history of financial markets.Next, the current legal set up in Slovenia is described.The Slovene tax regulations in the field of securities are encouraging neither to investors nor to issuers of securities.The regulations are such that do not support investments into or issue of securities.With eventual future regulations of this field special attention should be paid to the peculiarities with regard to the capital market compared to other fields of the economy which already have more specific tax regulations. |
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