Object

PLMET:

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Title:

Efekty fiskalne wprowadzenia podatku bankowego w Polsce

Alternative title:

Fiscal effects of introducing bank tax in Poland

Group publication title:

Ekonomia – Wroclaw Economic Review. 2020, 26/2

Creator:

Mielczarek, Mikołaj

ORCID:

0000-0001-6546-930X

Subject and Keywords:

banking sector   bank tax   Financial Activity Tax (FAT)   Financial Transaction Tax (FTT)   financial institutions

Description:

Od 2013: Ekonomia – Wroclaw Economic Review

Abstract:

The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From January 2016, a new public tax in Poland has been imposed on some financial institutions, including banks. Similar solutions are also found in some European Union countries. The aim of the article was to implement literature research and legal acts as well as empirical simulation. To accomplish the purpose of the article, literature research and legal acts, as well as empirical simulation were used. The simulation showed that the introduction of a bank tax gives beneficial fiscal effects for the state in the form of additional budget revenues. The construction of the bank tax provided for in Polish law was much more beneficial for the state than the adoption of a solution operating in another EU country. On the other hand, the introduction of a new tax is a rather unfavorable situation for the banking sector, because banks hither to covered by income taxes and VAT have to bear an additional tax burden from 2016. For the banks themselves, the adoption of a solution found in one of the EU countries would be more favorable than the Polish solution.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Machaj, Mateusz. Red.

Date issued:

2020

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:136614   ISSN 0239-6661   ISSN 2658-1310

DOI:

10.19195/2658-1310.26.2.8

Language:

pol

Abstract Language :

eng

Relation:

Acta Universitatis Wratislaviensis, 0239-6661, No 3992

WUL Catalog:

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Is version of:

Czasopisma Naukowe w Sieci

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity  
Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego

License:

Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2020   Copyright by CNS

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Autor opisu:

WR U/PAdks