Marko B. Dimitrijevic

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The subject of analysis in this article is the legal and fiscal role of the currency transaction taxes in reducing the financial instability of the market. In that sense, they are considered most precious need for the introduction of these taxes, with particular attention to the tax forms, tax object, tax base, tax rate and tax incentives. Then, it discusses the requirements for the implementation of the currency transaction taxes, benefits and shortcomings in its implementation with making some concrete proposals for improving its economic efficiency in fiscal system.

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