Abstract

Abstract
Appearances arising from financial globalization sweeping the world of the present time is the ease of movement of goods and services , as well as the movement of capital across borders without the limitations of that , because what the state only protection without interfering with the restriction , as a result of the negative effects of financial globalization on the economy national states in terms of capital flight abroad and the exposure of the national currency speculation international in global markets , it has emerged the idea of the need to impose a tax rate very low on cash transfers from one currency to another currency across the border to reduce international speculation about national currencies , as well as being a means to bring about development domestic and international revenues by distribution between states is not consistent to impose , but to other developing countries with the aim of providing assistance to them in accordance with the principles of international morality .