The aim was for the financial industry, which many consider as under-taxed, to make a fair contribution to tax revenues, while also creating a disincentive for transactions that do not enhance the efficiency of financial markets.
Eesmärk oli sätestada viis, kuidas paljude poolt alamaksustatuks peetav finantssektor saaks anda õiglase panuse maksutuludesse, mõjutades samas hoiduma tehingutest, mis ei suurenda finantsturgude tõhusust.